Course syllabus E15-0036-I - Business Analysis and Controlling (FEM - SS 2019/2020)

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University: Slovak University of Agriculture in Nitra
Faculty: Faculty of Economics and Management
Course unit code: E15-0036-I
Course unit title: Business Analysis and Controlling
Planned types, learning activities and teaching methods:
lecture3 hours weekly / 39 hours per semester of study (on-site method)
seminar1 hour weekly / 13 hours per semester of study (on-site method)

Credits: 6
Semester: Business Economics - master (required), 4. semester
Business Economics - master (required), 4. semester
Business Economics - master (required), 4. semester
Business Economics - master (required), 4. semester
Business Management - master (required), 4. semester
Business Management - master (required), 4. semester
Level of study: 2.
Prerequisites for registration: none
Assesment methods :
Precondition for passing the course is to gain credit and examination. The student may take the examination after obtaining the credit.
The criteria for granting the credit are as following: participation in the exercises, semester project and passing both tests with at least 5 points of each.
Evaluation criteria for the exam: During the semester there will be two tests evaluated for 25 points. i.e. for a total of 50 points. The maximum number of points obtained in the course is 100 (50 points from mid-semester tests, 10 points per semester project and 40 points per exam). For the A rating the student must obtain at least 93 points, to obtain B at least 86 points, the C rating of at least 79 points for the D at least 72 points and for E at least 64 points.
Learning outcomes of the course unit:
The student will improve the understanding of system procedures and methods used in financial and economic analyses of ex post and ex ante. The student will be able to use basic methods of analysis, not only as a tool for the assessment of the financial and economic situation of the company, but also as a tool for business valuation and as a mean of controlling the company. The absolvent will have the methodological and practical skills in preparing the financial plan, which is an integral part of the controlling of company. The student will obtain a basic knowledge of corporate controlling and skills in the use its selected tools.
Course contents:
The essence and importance of financial analysis, financial analysis ex post and ex ante,
Analysis of the assets as a tool for evaluating the company
Cost of capital, time value of money,
Modern methods of assessment of the financial situation of the company,
Economic value added and market value added tools such as business valuation,
Short-and long-term financial plan
Methods, models and process of creating a financial plan and financial plan quality evaluation.
Controlling as a term, functions of controlling, its developmental stages, the concept of controlling,
Feedback and feed-forward,
Procedure for introduction of controlling to an enterprise
Operational and strategic controlling,
Liquidity controlling and controlling of working capital,
Cost controlling,
Investment Controlling,
Psychological aspects of controlling,
Recommended or required reading:
Recommended:
ESCHENBACH, R. a kol.: Controlling. ASPI publishing, 2000, 812 s. ISBN 80-85963-86-8
GRÜNWALD, R. – HOLEČKOVÁ, J.: Finanční analýza a plánování podniku. 2009 Praha: EKOPRESS, s.r.o., . 318 s. ISBN 798-80-86929-26-2
GURČÍK, Ľ. - MIKLOVIČOVÁ, J. Príklady na cvičenia z finančno-ekonomickej analýzy. Nitra: SPU, 2009. 69 s. ISBN 978-80-552-0296-9
GURČÍK, Ľ.: Podnikateľská analýza a kontroling. 2. vyd. Nitra: Slovenská poľnohospodárska univerzita, 2004. 158 s. ISBN 80-8069-449-4
MAŘIK, M. – MAŘÍKOVÁ, P.: Moderní metody hodnocení výkonnosti a oceňování podniku. Vydání II. Praha: 2005. EKOPRESS, s.r.o. 164 s. ISBN 80-86119-61-0
MIKLOVIČOVÁ, J. – GURČÍK, Ľ.: Aplikácia ukazovateľov a modelov finančnej analýzy na vybrané mliekarne. Nitra, 2008 216 s. ISBN 978 80 552 0133 7
SEDLÁČEK, J. Finanční analýza podniku. Brno: Computer Press, 2007. 154 s. ISBN 978-80-251-1830-6
ZALAI, K. a kol. Finančno-ekonomická analýza podniku. Bratislava: Sprint vfra, 2013. 471 s. ISBN 97880893800

Language of instruction: Slovak, English
Notes:
Evaluation of course unit:
Assessed students in total: 451

ABCDEFX
13,5 %8,9 %17,7 %20,0 %39,9 %0 %
Name of lecturer(s): prof. Ing. Ľubomír Gurčík, CSc. (examiner, instructor, lecturer, person responsible for course)
Ing. Matúš Herceg, PhD. (instructor)
Ing. Daniel Melo, PhD. (instructor)
Ing. Stanislava Pavľáková, PhD. (instructor)
Last modification: 22. 10. 2018
Supervisor: prof. Ing. Ľubomír Gurčík, CSc. and programme supervisor


Last modification made by Iveta Kunová on 10/22/2018.

Type of output: