Technics of Financial Analysis
Description: The discipline gives an idea of financial analysis as a system of knowledge about the methods of research of financial and economic activity of the enterprise. It contributes to the assimilation of the basic techniques and criteria of financial analysis, the formation of students' skills in conducting financial analysis of the company's activities, assessing the current financial condition of an economic entity and the expected prospects for its development. As a result of studying this discipline, the student acquires competencies in the field of using the results obtained during the analysis to justify decisions aimed at the financial recovery of the enterprise.
Amount of credits: 3
Пререквизиты:
- Economic Theory
Course Workload:
| Types of classes | hours |
|---|---|
| Lectures | 15 |
| Practical works | 15 |
| Laboratory works | |
| SAWTG (Student Autonomous Work under Teacher Guidance) | 15 |
| SAW (Student autonomous work) | 45 |
| Form of final control | Exam |
| Final assessment method |
Component: Component by selection
Cycle: Base disciplines
Goal
- formation of students' knowledge and skills of financial analysis of the company's activities, assessment of the current financial condition of the facility and the expected prospects for its development for making managerial decisions.
Objective
- The objectives of the course are to acquire new knowledge of the theoretical foundations on the problems of analysis in general and financial, in particular, to study the content of the main categories of financial analysis, to master the basic techniques and criteria of analysis, to acquire analytical calculation skills to use them in the practice of financial work at the enterprise.
Learning outcome: knowledge and understanding
- the place of financial analysis in the general financial management system; the subject, object and methods of financial analysis; types of financial analysis, its information basis.
Learning outcome: applying knowledge and understanding
- Skills: - performing practical calculations on the analysis of financial statements, including calculations of financial coefficients; - justification of measures for the financial rehabilitation of enterprises;. - preparation of a report on the use of financial resources and the implementation of financial plan indicators; Ability to: understand financial information, including foreign information published in the press; analyze the results of production and financial activities of an economic entity; analyze and evaluate the economic efficiency of capital investment measures; to monitor the performance of indicators of the financial plan, financial programs, the effective use of financial resources, fixed assets, intangible assets, working capital; to give an economic interpretation of the results obtained during the financial analysis and use them to develop measures aimed at improving the efficiency of the use of material, labor and financial resources, improving the financial condition of the enterprise as a whole.
Learning outcome: formation of judgments
- the ability, based on the financial analysis, to make a judgment about the financial position of the enterprise, to give an economic interpretation of the results obtained during the financial analysis and use them to develop measures aimed at improving the efficiency of the use of material, labor and financial resources, improving the financial condition of the enterprise as a whole
Learning outcome: communicative abilities
- ability to adapt easily in a professional environment, to be flexible and mobile in various conditions and situations related to professional activity
Learning outcome: learning skills or learning abilities
- possession of the skills to acquire new specialized knowledge necessary for daily professional activities and continuing education in the master's degree, striving for professional and personal growth
