545-0244/05 – Analysis of Economic Operations (AHOOP)
| Gurantor department | Department of Economics and Control Systems | Credits | 7 |
| Subject guarantor | prof. Ing. Jaroslav Dvořáček, CSc. | Subject version guarantor | prof. Ing. Jaroslav Dvořáček, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2014/2015 |
| Intended for the faculties | HGF | Intended for study types | Follow-up Master, Master |
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:
Recommended literature:
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
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction