Course detail

Financing

FAST-CV059Acad. year: 2017/2018

Finances, financial system. Company finances term. Company’s financial system. Tools and fundamentals of financial management. Establishing of company, its proprietorial and financial structure. Short-term assets of company and their financial management. Short - term and long - term sources of financing. Long - term needs of company and financing these needs. Financing of project (order). Relation of company and of the state's budget. Tax system in the Czech Republic and its influence on company finances. Relations between company and banks. Relations between contractor and supplier and their influence on cash flow in company. Matter of financial planning. Public finances, basic information related to company’s financing. Structural Funds of EU, Cohesive fund.

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Knowledge of cash flows in firm and basic manners of their management. Work with all attainable monetary sources.

Prerequisites

Orientation in basic economical terminology and in economy of construction company.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Not applicable.

Language of instruction

Czech

Work placements

Not applicable.

Course curriculum

1.-2. Finances Financial system. Individual parts of financial system (budget, credit, business) and relations between them. Tools for managing of single parts of financial system.
3.-4. Possession and sources of possession. Protection Gold rules of financing. Working capital.
5.-6. Fixed assets management. Resources management. Management of debts and monetary sources.
7. Proper and foreign long-term sources. Short-term sources of floating capital covering.
8. Cash flows in company in complex.
9.-10. Tax system in the Czech Republic. Income tax of natural persons. Income tax of corporate bodies.
11. Real estate tax. Road tax. Capital transfer tax, gift tax and real estate-transfer tax. Purchase tax.
12. Value added tax.
13. Public finances. Structural Funds. Subventions

Aims

Identification with basic caregories from business financing area. Understanding of cash flows in firm and basic manners of their management. Work with all attainable monetary sources.

Specification of controlled education, way of implementation and compensation for absences

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Classification of course in study plans

  • Programme N-P-E-SI (N) Master's

    branch M , 1. year of study, summer semester, 3 credits, optional

  • Programme N-K-C-SI (N) Master's

    branch M , 1. year of study, summer semester, 3 credits, optional

  • Programme N-P-C-SI (N) Master's

    branch M , 1. year of study, summer semester, 3 credits, optional

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

seminars

26 hours, compulsory

Teacher / Lecturer