Course Details
Financial Analysis in Construction Company
Academic Year 2024/25
NVB054 course is part of 1 study plan
NPC-SIE Winter Semester 2nd year
Financial analysis, users of financial analysis, data for financial analysis, sense of financial analysis.
Index types - difference indexes, ratio indexes.
Indexes of structure of capital, personal capital quota, capital structure, solidity of I., II., and III. degree. Profitability indexes, ROE, ROA, analyses of profitability indexes.
Financial lever, risks.
Cash - flow in financial analysis.
Total indexes, Quick – test. DuPont’s pyramid, Altmann’s index of financial health.
Index types - difference indexes, ratio indexes.
Indexes of structure of capital, personal capital quota, capital structure, solidity of I., II., and III. degree. Profitability indexes, ROE, ROA, analyses of profitability indexes.
Financial lever, risks.
Cash - flow in financial analysis.
Total indexes, Quick – test. DuPont’s pyramid, Altmann’s index of financial health.
Credits
3 credits
Language of instruction
Czech
Semester
winter
Course Guarantor
Institute
Forms and criteria of assessment
graded course-unit credit
Entry Knowledge
Knowledge of Accounting, knowledge and orientation in prescribed accounting terms.
Aims
Be able, pursuant to account sheet, to calculate basic indexes of financial analysis and to interpret them rightly.
Be able, pursuant to account sheet, to calculate basic indexes of financial analysis.
Be able, pursuant to account sheet, to calculate basic indexes of financial analysis.
Basic Literature
Vítková, E.; Chovancová, J.; Finanční analýza ve stavebním podniku, studijní opory, 2015, VUT FAST. (cs)
Růčková, P.; Finanční analýza . metody, ukazatele, využití v praxi, Grada, 2021, ISBN 978-80-271-3124-2 (cs)
Nývltová, R.; Základy finančního řízení podniku, Grada, 2018, ISBN 978-80-271-0194-8 (cs)
Růčková, P.; Finanční analýza . metody, ukazatele, využití v praxi, Grada, 2021, ISBN 978-80-271-3124-2 (cs)
Nývltová, R.; Základy finančního řízení podniku, Grada, 2018, ISBN 978-80-271-0194-8 (cs)
Recommended Reading
Čižinská, R.; Základy finančního řízení podniku, Grada, 2018, ISBN 978-80-271-0194-8 (cs)
Jack Alexander; Financial Planning and Analysis and Performance Management, John Wiley and Sons Inc, 2018, ISBN 9781119491484 (en)
Jack Alexander; Financial Planning and Analysis and Performance Management, John Wiley and Sons Inc, 2018, ISBN 9781119491484 (en)
Offered to foreign students
Not to offer
Course on BUT site
Exercise
13 weeks, 3 hours/week, compulsory
Syllabus
- 1. Basic areas of financial analysis, its sense, sorts of indexes. Users of financial analyses. Orientation in account sheets.
- 2. Index creation, their interpretation and predicable efficiency. Calculation of solidity indexes. Analysis of indexes, influences on their amount. Appreciation and estimation of results. Calculation of indexes of financial stability. Meaning, using. Influences having effect on values of these indexes.
- 3. Indexes of turns. General formula. Calculation of separate indexes, their analysis and recommendation for management of turns. Indexes of profitability. Production of separate indexes and their interpretation. Comparison of separate methods of calculation of profitability. Evaluation and recommendation.
- 4. Evaluation of analysed company on base of existing results. Report of financial analytic with final recommendations.
- 5. Total indexes of financial analysis – Altmann’s index, fast test, pyramidal analysis.
- 6.–7. Comparing of results of analysis by comparing of results of particular and total indexes.
- 8.–9. Financial plans editing on the basis of financial analyses results. Individual processing of FA analytic’s report based included, based on simplified example.
- 10. Credit test.