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Lecturer(s)
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Konečný Jiří, Ing. et Ing. Ph.D.
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Dokulil Jiří, Ing. Ph.D.
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Course content
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The subject covers topics: - Introduction to financial risks - definition, classification, need for their control. - Financial analysis - subject, purpose and sources of financial analysis, data collection (legal framework of financial accounting, financial statements). - Financial analysis - approaches, methods, indicators. - Business financing and the principle of financial leverage. - Cost management - introduction to managerial accounting, ways to cost savings, cost classification, cost modeling. - Cost management II - control of cost deviations (standard cost method). - Cost calculation - introduction to calculations, method by simple division, division with equivalence numbers, mark-up, calculation of variable costs. - Budgeting and performance measurement of companies - approaches to creating corporate budgets, budget indicators, alternative methods (ABB, Zero-based budgeting, Beyond budgeting and KPI indicators). - Investment risks or how to invest in times of accelerating inflation. - Credit risks - factoring and forfaiting, state guarantees for bank loans, leasing, financial derivatives. - Currency risks - financial derivatives. - Case study of financial risk management in a company.
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Learning activities and teaching methods
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Lecturing, Practice exercises
- Participation in classes
- 42 hours per semester
- Preparation for course credit
- 14 hours per semester
- Preparation for examination
- 24 hours per semester
- Home preparation for classes
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| unspecified |
| unspecified |
| learning outcomes |
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| characteristics of financial risks and their importance for the financial health of the company |
| characteristics of financial risks and their importance for the financial health of the company |
| define individual types of financial risks and the links between them |
| define individual types of financial risks and the links between them |
| clarify methods of measuring financial risks |
| clarify methods of measuring financial risks |
| explain methods of managing individual financial risks |
| explain methods of managing individual financial risks |
| to understand the methods of financial risk management and the possibilities of their use in the financial and production spheres |
| to understand the methods of financial risk management and the possibilities of their use in the financial and production spheres |
| Skills |
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| apply of financial risk management methods applicable in the financial and production spheres |
| apply of financial risk management methods applicable in the financial and production spheres |
| identify and analyze financial risks in a specific organization |
| identify and analyze financial risks in a specific organization |
| decide on financial management issues |
| decide on financial management issues |
| propose solutions for improving the financial health of the company in relation to financial risks |
| propose solutions for improving the financial health of the company in relation to financial risks |
| comprehensively assess the financial health of the company |
| comprehensively assess the financial health of the company |
| teaching methods |
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| Knowledge |
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| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| Dealing with situational issues - learning in situations |
| Dealing with situational issues - learning in situations |
| Skills |
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| Dealing with situational issues - learning in situations |
| Dealing with situational issues - learning in situations |
| assessment methods |
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| Knowledge |
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| Written examination |
| Grade (Using a grade system) |
| Written examination |
| Grade (Using a grade system) |
| Analysis of the student's performance |
| Analysis of the student's performance |
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Recommended literature
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Čižinská, Romana a Marinič, Pavel. Finanční řízení podniku: moderní metody a trendy. 2010. ISBN 978-80-247-3158-2.
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Ključnikov, Aleksandr. Financial management in the segment of SMEs. 2017. ISBN 978-80-7552-585-7.
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Valová, Ivana. Řízení rizik podle Basel II se specifickým zaměřením na interní rating v rámci úvěrového rizika. 2010. ISBN 978-80-210-5410-3.
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Vlachý, Jan. Řízení finančních rizik. 2006. ISBN 80-86754-56-1.
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Zemánek, Pavel a Konečný, Jiří. Finanční řízení podniku. 2013. ISBN 978-80-7454-115-5.
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Zmeškal, Zdeněk, Čulík, Miroslav a Tichý, Tomáš. Finanční rozhodování za rizika: sbírka řešených příkladů. 2018. ISBN 978-80-248-4218-9.
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Zopounidis, Constantin a Galariotis, Emilios. Quantitative financial risk management: theory and practice. 2015. ISBN 978-1-118-73818-4.
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