Course Details

Finances (MI)

Academic Year 2023/24

BVA026 course is part of 1 study plan

BPC-MI Winter Semester 3rd year

Credits

4 credits

Language of instruction

Czech

Semester

winter

Course Guarantor

Institute

Forms and criteria of assessment

course-unit credit and examination

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)

Offered to foreign students

Not to offer

Course on BUT site

Lecture

13 weeks, 2 hours/week, elective

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

13 weeks, 2 hours/week, compulsory

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.