Course detail

Finances (MI)

FAST-BVA026Acad. year: 2023/2024

Not applicable.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Eva Vítková, Ph.D.

Department

Institute of Structural Economics and Management (EKR)

Entry knowledge

Not applicable.

Rules for evaluation and completion of the course

Not applicable.

Aims

Not applicable.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Scholleová, H.; Ekonomické a finanční řízení pro neekonomy, Grada, 2017, ISBN 978-80-271-0413-0 (CS)

Nývtlová, R.; Základy finančního řízení podniku, Grada, 2018, ISBN 978-80-271-0194-8

(CS)
Korytárová, J.; Ekonomika investic, elektronická studijní opora, 2020, VUT FAST. (CS)

Recommended reading

Popesko, B.; Moderní metody řízení nákladů, Grada, 2016, ISBN 978-80-247-5773-5  (CS)
Brigham, Ehrhardt, Fox; Financial Management - Theory and practice, Cengage Learning EMEA, 2019, ISBN 9781473760219 (EN)
BAUM, Andrew; Real Estate Investment. A Strategic Approarch. Routledge, New York, 2022. ISBN 9780367690694.​ (EN)

Classification of course in study plans

  • Programme BPC-MI Bachelor's, 3. year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Ing. Eva Vítková, Ph.D.

Syllabus

1. Finance. Financial system. Individual parts of the financial system (budgetary, credit, corporate) and the links between them. Tools for managing individual parts of the financial system.

2. - 3. Property and sources of property coverage. Golden rules of financing. Working capital.

4. Management of fixed assets, stocks, receivables and cash.

5. Management of own and external sources of financing. Short-term sources of working capital coverage.

6. - 7. Tax system of the Czech Republic. Budgetary determination of taxes.

8. Investment and economic growth. Types of investment opportunities.

9. Theoretical assumptions for evaluating the effectiveness of investments. Time value of money.

10. Feasibility study.

11. Economic analysis. Indicators of economic efficiency of investments (NPV, IRR, PB).

12. Analysis of uncertainties from the point of view of financial evaluation of projects. Sources and causes of uncertainties. Inflation.

13. Analysis of risks and uncertainties. Profitability, sensitivity and probability analysis.

Exercise

26 hours, compulsory

Teacher / Lecturer

Ing. Eva Vítková, Ph.D.

Syllabus

1. Finance. Financial system. Individual parts of the financial system (budgetary, credit, corporate) and the links between them. Tools for managing individual parts of the financial system.

2. - 3. Property and sources of property coverage. Golden rules of financing. Working capital.

4. Management of fixed assets, stocks, receivables and cash.

5. Management of own and external sources of financing. Short-term sources of working capital coverage.

6. Direct taxes.

7. Indirect taxes.

8. Basic indicators for evaluating the economic efficiency of investments.

9. Uncertainty analysis – analysis of profitability, sensitivity and probability.

10. Assignment of the project – production of wooden windows. 11. Continuation of the project - profit and loss statement, CF statement.

12.Optimization of funding sources – loan, leasing, bonds.

13. Credit test, credit.