545-0244/09 – 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 graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2015/2016Year of cancellation2023/2024
Intended for the facultiesHGFIntended for study typesFollow-up Master, Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
CER25 Ing. Igor Černý, Ph.D.
DVO30 prof. Ing. Jaroslav Dvořáček, CSc.
ROL74 Ing. Markéta Laštůvková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+3
Part-time 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. HELFERT, Erich. A. Techniques of financial analysis: a guide to value creation. 10th ed. Boston: Irwin/McGraw-Hill, c2000. Irwin/McGraw-Hill series in finance, insurance, and real estate. ISBN 0-07-229988-6. PARMAR, Vinita. Analysis of financial statements: understanding of financial analysis, open interest analysis, ratio analysis and equity analysis. Saarbrücken: LAP Lambert Academic Publishing, [2014]. ISBN 978-3-8465-8233-6. BULLOCK, Richard L. a Scott MERNITZ, ed. Mineral property evaluation: handbook for feasibility studies and due diligence. Englewood, Colorado: Society for Mining, Metallurgy & Exploration, [2018]. ISBN 978-0-87335-445-5.

Recommended literature:

BERNSTEIN, Leopold A. Financial statement analysis: theory, application, and interpretation. 5th ed. Burr Ridge: Irwin, c1993. Irwin series in undergraduate accounting. ISBN 0-256-10223-6. PETERSON DRAKE, Pamela a Frank J. FABOZZI. Analysis of financial statements. 3rd ed. Hoboken: Wiley, c2012. Frank J. Fabozzi series. ISBN 978-1-118-29998-2.

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 knowledge checks. Oral examination.

E-learning

Other requirements

Processing final written test.

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. 3. Quantification of relation between synthetic and analytic indicators – sum relations, multiplication relation and combine relation among analytic indicators. 4. Analysis of financial state of enterprise. 5. Analysis based on Balance sheet and Income statement. 6. Du Pont pyramidal analysis. 7. Analyses of fundamental accounting documents and their consequences. 8. Analysis of fixed assets. 9. Analysis of current assets of enterprise. 10. Analysis of labour consumption. 11. Analysis of costs as an input of enterprise economic system. 12. Analysis of revenues. 13. Analysis of economic result as an output of enterprise economic system.

Conditions for subject completion

Part-time form (validity from: 2015/2016 Winter semester, validity until: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 33  17
        Examination Examination 67  34 3
Mandatory attendence participation: 80% attendance

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2022/2023 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2022/2023 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2022/2023 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2021/2022 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2021/2022 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2021/2022 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2020/2021 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2020/2021 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2020/2021 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2019/2020 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2019/2020 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2019/2020 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2018/2019 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2018/2019 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2018/2019 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2017/2018 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2017/2018 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan
2017/2018 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2016/2017 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2016/2017 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2016/2017 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2022/2023 Winter
2021/2022 Winter
2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2016/2017 Winter