154-0038/01 – Fundamentals of Finance ()

Gurantor departmentDepartment of FinanceCredits6
Subject guarantorIng. Eva Kociánová, Ph.D.Subject version guarantorIng. Eva Kociánová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2007/2008
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
KOC30 Ing. Eva Kociánová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

The subject provides information and knowledge on fundamentals principles of financial management of a company, i.e. time value of money and risk when capital obtained, its investing and profit allocation. It concentrates on property and financial sources of a company, short-term and long-term financial decision-making, financial analysis and control.

Compulsory literature:

1. Block, S. B. a Hirt, G. A. Foundations of Financial Management, IRWIN, Homewood, Illinois, USA 1989. 2. Gittman, J. Basic Managerial Finance. Harper a Row, Publishers, New York, 1989. 3. Moyer, R. Ch. a ost. Contemporatry Financial Management. N. Y., WPK 1992. 4. Pike, R. a Neale, B. Corporate Finance and Investment. London, Prentice Hall 1993. 5. Ross, A. a Westerfield, W. Corporate Finance. USA, 1996 6. Van Horne, C Fundamantals of Financial Management. Prentice Hall, 1986.

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1.Podstata financí. Cíle a principy fin. řízení podniku. Majetková a finanční struktura podniku. 2.Optimalizace finanční struktury. Čistý pracovní kapitál. Právní formy podnikání. Typy a fáze fin. rozhodování podniku. Vliv daní a finančního trhu na podnikové finance. 3.Výkaz zisku a ztráty. Rozdělení hospodářského výsledku v akciové společnosti. Dividendová politika. Rozdělení hospodářského výsledku v ostatních obchodních společnostech. 4.Peněžní toky podniku. Integrace účetních výkazů. 5.Finanční analýza. 6.Řízení oběžného majetku. 7.Zdroje a formy financování krátkodobých podnikových potřeb. 8.Interní zdroje financování - zisk, úloha odpisů. Leasingové financování. 9.Dlouhodobé financování podniku.Externí zdroje financování dlouhodobých podnikových potřeb. 10.Časová hodnota peněz ve finančním rozhodování podniku. Riziko ve finančním rozhodování podniku. 11.Kapitálové plánování a investiční rozhodování podniku. 12.Podstata a význam finančního plánování. Dlouhodobé finanční plánování. 13.Krátkodobé finanční plánování. Finanční kontrola. 14.Význam a metody oceňování podniku.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 35 (35) 0
                Written exam Written test 35  0
        Examination Examination 65 (65) 0
                Written examination Written examination 15  0
                Oral Oral examination 50  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (02) Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Valašské Meziříčí 2 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6210R004) European Integration (02) European Integration P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R037) Management (02) Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R062) Marketing and Business (02) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6202) Economic Policy and Administration (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2003/2004 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 2 Compulsory study plan
2002/2003 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 2 Compulsory study plan
2001/2002 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6208) Business and Management (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6201T004) Economics P Czech Ostrava 2 Compulsory study plan
2000/2001 (M6209) Systems Engineering and Informatics (6201T004) Economics P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner