Course Details

Financing

Academic Year 2025/26

NVB031 course is part of 1 study plan

​ NPC-SIM Summer Semester 1st year

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 construction project (sonstruction 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.

Credits

3 credits

Language of instruction

Czech

Semester

summer

Course Guarantor

Ing. Gabriela Kocourková, Ph.D.

Institute

Institute of Structural Economics and Management

Forms and criteria of assessment

course-unit credit and examination

Entry Knowledge

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

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

Basic Literature

ČIŽINSKÁ, Romana. Základy finančního řízení podniku. Praha: Grada Publishing, 2018. Prosperita firmy. ISBN 978-80-271-0194-8. (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)
586/1992 Sb. Zákon o daních z příjmů, ve znění pozdější předpisů (cs)
TEMPLER, Simon, HOFMANN, Erik and Charles FINDLAY. Financing the End-to-end Supply Chain: A Reference Guide to Supply Chain Finance. Kogan page, 2020. ISBN 9781789663488 (en)

Offered to foreign students

Not to offer

Course on BUT site

https://www.vut.cz/en/students/courses/detail/295847

Lecture

13 weeks, 2 hours/week, elective

Syllabus

  • 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. Real estate-transfer tax. Purchase tax.
  • 12. Value added tax.
  • 13. Public finances.

Exercise

13 weeks, 2 hours/week, compulsory

Syllabus

  • 1. Characteristic of property and sources of property coverage.
  • 2.–3. Financial security acquisition of fixed assets.
  • 4. Entering individual essay.
  • 5. Time harmonogram.
  • 6. Financial Plan – expected.
  • 7. Financial Plan – reality.
  • 8. Calculation of cost savings.
  • 9. Analysis of payments – variant 1.
  • 10. Analysis of payments – variant 2.
  • 11.–12. Presentation of seminar works.
  • 13. Credit.