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Lecturer(s)
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Vacík Emil, Prof. Ing. Ph.D.
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Course content
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- Introduction into the subject, significance of financial plan in managerial activities. - Types of financial plans, source data for financial plan formation. - Profit and loss statement planning, incomes and costs, costs structure for financial plan. - Costs budgeting. - Profit/loss estimation. - Balance sheet planning. - Fixed assets planning. - Current assets planning. - Liabilities planning. - Cash-flow planning. - Links between accounting statements. - Controlling tools of the financial plan.
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Learning activities and teaching methods
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- Practical training (number of hours)
- 13 hours per semester
- Contact hours
- 26 hours per semester
- Graduate study programme term essay (40-50)
- 40 hours per semester
- Preparation for an examination (30-60)
- 30 hours per semester
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| prerequisite |
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| Knowledge |
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| Student is oriented in basic economics chsracteristics. Student is able to applicate basic procedures of accounting. |
| Skills |
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| Student is able to find out and elaborate data, which are necessary for financial plan formation. Student is able to draw up financial plan. Student is able to propose tool for financial plan controlling. |
| Competences |
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| Student knows basic procedures of strategic planning. Student knows principles of managerial accounting. |
| learning outcomes |
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| Knowledge |
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| - gain data resources whichare necessary for financiaL plan creation. - evaluate relevancy of sources data financial plan formation. - draw up financial plan. - draft appropriate indicators for its fulfilment |
| Skills |
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| - formulate performance indicators suitable fo financial plan. - fill up the structure of financial plan. - assess the relevancy of financial plan. |
| Competences |
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| - acquire informations and analyse them critically. - provide expert agumentations of formulated opinions. |
| teaching methods |
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| Knowledge |
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| Lecture |
| Lecture supplemented with a discussion |
| Practicum |
| Self-study of literature |
| Individual study |
| Skills |
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| Lecture supplemented with a discussion |
| Group discussion |
| One-to-One tutorial |
| Discussion |
| Competences |
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| Seminar |
| Individual study |
| Task-based study method |
| assessment methods |
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| Knowledge |
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| Skills demonstration during practicum |
| Seminar work |
| Combined exam |
| Skills |
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| Combined exam |
| Skills demonstration during practicum |
| Competences |
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| Seminar work |
| Individual presentation at a seminar |
| Combined exam |
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Recommended literature
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Alexander, J. Financial Planning & Analysis and Performance Management. New Jersey, USA, 2018. ISBN 978-1-119-49145-3.
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Alhabeeb, M. J. Entrepreneurial Finance: Fundamentals of Financial Planning and Management for Small Business.. New Jersey, USA, 2014. ISBN 978-1118691519.
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Barrow, C., Barrow, P., & Brown, R. The Business Plan Workbook: A Step-By-Step Guide to Creating and Developing a Successful Business.. London, UK: Kogan Page, 2021.
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Berman, K., Knight, J., Moss, D. A., Ellis, J. H., Hope, J., & Fraser, R. Financial Planning, Budgeting, and Forecasting: Financial Intelligence Collection (7 Books).. Brighton, UK: Harvard Business Publishing, 2015. ISBN 978-9814723848.
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