545-0244/05 – Analysis of Economic Operations (AHOOP)

Gurantor departmentDepartment of Economics and Control SystemsCredits7
Subject guarantorprof. Ing. Jaroslav Dvořáček, CSc.Subject version guarantorprof. Ing. Jaroslav Dvořáček, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2006/2007Year of cancellation2014/2015
Intended for the facultiesHGFIntended for study typesMaster, Follow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BOR200 Ing. Petr Bora, Ph.D.
DVO30 prof. Ing. Jaroslav Dvořáček, CSc.
ROL74 Ing. Markéta Laštůvková, Ph.D.
MIN131 Ing. Dominika Mindášová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+3
Combined Credit and Examination 9+9

Subject aims expressed by acquired skills and competences

Ability of economic events analysis.

Teaching methods

Lectures
Individual consultations
Tutorials

Summary

The role of analysis in the management (control) process, basic terms and analysis methods. Analysis of enterprise financial state, analysis of work consumption, costs analysis, yields analysis, economic result analysis, effectivity analysis.

Compulsory literature:

DVOŘÁČEK, Jaroslav. Analysis of economic operations. Ostrava : VSB -TUO, 2009.

Recommended literature:

Bernstein L. A.:Financial statement analysis. Theory, Application, and Interpretation. Fifth edition. IRWIN 1993.

Way of continuous check of knowledge in the course of semester

Regular feedback on the progress of knowledge during the current term is provided by seminar works, semester projects, and knowledge checks.

E-learning

Další požadavky na studenta

Semester work processing in the field of financial analysis.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Task of analytical activity in managerial and decision making process. 2. Fundamental terms of analytical activity. 2.1. Term of analysis. 2.2. Methods of analysis – basic types of analysis, comparation, methods of ratio analysis. 2.3. Quantification of relation between synthetic and analytic indicators – sum relations, multiplication relation and combine relation among analytic indicators. 3. Analysis of financial state of enterprise. 3.1. Analysis based on Balance sheet and Income statement. 3.1.1. Financial stability of enterprise. 3.1.2. Liquidity and payment ability of enterprise. 3.1.3. Enterprise profitability. 3.1.4. Result indicators. 3.2. Du Pont pyramidal analysis. 3.3. Analyses of fundamental accounting documents and their consequences. 4. Analysis of fixed assets. 4.1. Analysis of quantity, structure and utilization of fixed assets. 4.2. Analysis of fixed assets reproduction 5. Analysis of current assets of enterprise. 5.1. Analysis of structure and combination of current assets. 5.2. Analysis of manufacturing inventories. 6. Analysis of labour consumption. 6.1. Analysis of quantity and utilization of labour force. 6.2. Analysis of productivity of labour. 6.3. Analysis of wages. 7. Analysis of costs as an input of enterprise economic system. 7.1. Cost analysis from the viewpoint of type classification and calculation classification. 7.2. Cost models. 8. Analysis of revenues. 8.1. Analysis of production process – analysis of quantity of production, analysis of assortment of production and analysis of equability of production. 9. Analysis of economic result as an output of enterprise economic system.

Conditions for subject completion

Full-time form (validity from: 2012/2013 Winter 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 33 (33) 17
                Project Project 18  9
                Written exam Written test 12  6
                Other task type Other task type 3  2
        Examination Examination 67 (67) 34
                Written examination Written examination 34  17
                Oral Oral examination 33  17
Mandatory attendence parzicipation:

Show history
Combined form (validity from: 2012/2013 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 33  17
        Examination Examination 67  34
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2014/2015 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2014/2015 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
O - ECTS FMG - Study Further 2012/2013 Full-time Czech Optional 501 - Study Office stu. block