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Financial analysis and its role in the enterprise management. Business decisions and financial analysis. Case studies of analysis tailored to objectives of different stakeholders. Self-assessment test. (e-learning)
Methods and information used in the financial analysis. The importance of company, industry and the broad economic environment research. Examples of relevant information provided by students, feedback from the lecturer (e-learning)
Financial reporting. The content of financial statements. The factors influencing the particular financial categories, data gathering. Case studies of the impact of factors on financial statements (e-learning)
The main objective, functions and the scope of the preliminary financial statements analysis. The analysis of the balance sheet, profit and loss account, changes in the capital structure and the use of additional information. Case studies. Self-assessment exercises (in class)
Requirements for credible financial analysis. Description and examples of the manipulation methods used for cooking of financial statements and their detection in the financial analysis process. Creative accounting vs. analysis (e-learning)
Cash-flow analysis. Cash flow statement vs. statements issued from memorial analysis - examples provided. Criteria of assessment of cash flow statement - tested by self-assessment questions (in class)
The ratio analysis of liquidity and the management efficiency. Examples of cash flow cycle management. Self-assessment exercises (in class)
Profitability analysis and the fundamentals of the bottom line. The financial ratios decomposition system. Du'Pont analysis. Case studies of profitability. Self-assessment exercises (in class)
The assessment of the value added as the additional element to memorial approach to evaluate the profitability. The methods and tools of corporate evaluation analysis (e-learning)
The methods of corporate evaluation. Cases of evaluation according to different methods. Self-assessment exercises (e-learning, not compulsory for Saturday-Sunday program)
The break-even point. Cases of assessment of operational leverage. Risk analysis. Self-assessment exercises (in class)
Debt. Financial leverage. Cases of calculation of cost of different sources of capital. Impact of taxation. Self-assessment exercises (e-learning)
The identification of financial threats and the worsening of financial standing. The early warnings systems. Cases of assessment of risk. Forum discussion on the value of different methods of assessment (e-learning)
The banking analysis. The practical aspects of qualitative-quantitative analysis. The scoring models. Examples of building a scoring. The main functions of ratings. Self-assessment exercises (e-learning, not compulsory for Saturday-Sunday program)
Investment projects efficiency evaluation. Cases for classical greenfield project. Cases of investment in a functioning enterprise. Self-assessment exercises (in class,not compulsory for Saturday-Sunday program )
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