Course Details

Financing of Construction Order

Academic Year 2025/26

BVA004 course is part of 4 study plans

​ BPC-RDS Summer Semester 2nd year

​ BPA-SI Winter Semester 4th year

​ BPC-SI / S Winter Semester 4th year

​ BKC-SI Winter Semester 4th year

Financial sources of the civil firm, own and foreign sources, short-term and long-term sources.

Firm’s property, the management of particular parts of the property and the coverage of the property from various sources. Structural order and its determination.

Budget. Monitoring of the costs connected with the order, the running of the structural order from the technological and financial aspect.

Financial sources for the order assurance.

Financial plan of the order.

The cash flow of the company and the cash flow of the order.

Comparison of planned and real state of the structural order from the financial aspect.

Evaluation of the differences.

Credits

4 credits

Language of instruction

Czech, English

Semester

winter

Course Guarantor

Ing. Gabriela Kocourková, Ph.D.

Institute

Institute of Structural Economics and Management

Forms and criteria of assessment

course-unit credit

Entry Knowledge

Orientation in company financing and construction firm economy.

Aims

To observe real costs of construction order. Ability to manage cash flows within construction order by suitable choice of financing method.
Knowledge of real costs of construction order.

Basic Literature

ČERNOHORSKÝ, Jan a Petr TEPLÝ. Základy financí. Praha: Grada, 2011. ISBN 978-80-247-3669-3. (cs)
ČIŽINSKÁ, Romana. Základy finančního řízení podniku. Praha: Grada Publishing, 2018. Prosperita firmy. ISBN isbn978-80-271-0194-8. (cs)
MARKOVÁ, Leonora. Ceny ve stavebnictví. Studijní opory pro kombinované studium. FAST VUT v Brně. 2009. (cs)

Recommended Reading

TEMPLAR, Simon, HOFMANN, Erik and Charles FINDLAY. Financing the End-to-End Supply Chain: A Reference Guide to Supply Chain Finance. 2nd Edition. Kogan page, 2020. ISBN 978-1789663488. (cs)
Zákon č. 134/2016 Sb. o zadávání veřejných zakázek. (cs)
SCHOLLEOVÁ, Hana. Ekonomické a finanční řízení pro neekonomy. 3., aktualizované vydání. Praha: Grada Publishing, 2017. Expert (Grada). ISBN 978-80-271-0413-0. (cs)

Offered to foreign students

To offer to students of all faculties

Course on BUT site

https://www.vut.cz/en/students/courses/detail/289634

Lecture

13 weeks, 2 hours/week, elective

Syllabus

  • 1. Introduction into the problematic of the financing. Determination of categories “property and sources of coverage”. Structure of property and sources of coverage. Links between amount of property and sources for the property assurance.
  • 2. Management of particular kinds of property in the connection with their source intensity.
  • 3. Structural order, its determination. Assignment of the financial necessity of the order in the connection with the budget. General principles of the order costs monitoring, allocation of overhead costs to particular orders.
  • 4.–5. Inner directions monitoring the issue of structural order financing. Evidence assurance.
  • 6.–7. In-house and extraneous sources used for the financing of the structural order (the economic result of current and past period, advance payments, leasing, funding). Comparison of particular sources from the aspect of the economic convenience and their assurance.
  • 8. Financial plan of the order.
  • 9. Monitoring of the structural order process from the aspect of technological and financial intensity.
  • 10. Cash-flow of the firm and the cash flow of the structural order – planned and real. Management of order cash-flows, various way of the billing of the structural works. Sub-supplies from the financial aspect.
  • 11.–12. Comparison of planned and real state of the structural order from the financial aspect.
  • 13. Evaluation of the structural order. Enumerating and reasoning of differences between financial plan of the order and the reality. Responsibility for the differences. Motivation at the orders management.

Exercise

13 weeks, 1 hours/week, compulsory

Syllabus

  • 1. Introduction, presentation of the main topics.
  • 2. Calculation of unit price of construction work.
  • 3. Budget of the building.
  • 4. Financial security acquisition of fixed assets.
  • 5. Entering individual essay.
  • 6. Time schedule.
  • 7. Financial Plan – expected.
  • 8. Financial Plan – reality.
  • 9. Calculation of cost savings.
  • 10. Analysis of payments – variant 1.
  • 11. Analysis of payments – variant 2.
  • 12. Presentation of seminar works.
  • 13. Credit.