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Business Finance

Informacje ogólne

Kod przedmiotu: WZ-ER.035 Kod Erasmus / ISCED: (brak danych) / (0410) Biznes i administracja
Nazwa przedmiotu: Business Finance
Jednostka: Wydział Zarządzania i Komunikacji Społecznej
Grupy:
Punkty ECTS i inne: 5.00
Język prowadzenia: angielski

Zajęcia w cyklu "Semestr zimowy 2018/2019" (zakończony)

Okres: 2018-10-01 - 2019-01-27
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć: Wykład, 30 godzin więcej informacji
Koordynatorzy: Igor Perechuda
Prowadzący grup: Igor Perechuda
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Cele kształcenia:

The student knows and explains the key terms in corporate finance, controlling and budgeting; understands an essence of information describing financial position of a corporation; knows types of management, financial, strategic reports; understands business situation presented in management, financial, strategic reports; knows tools and methods for budgeting and budget control; knows and understands key performance indicators; knows types of profitability and cost control analysis;


Student is able to identify the main types of budgets; interprets how to apply cost behaviours to corporate budgets; formulates fixed, variable and mixed costs in a sample budget; calculates breakeven quantities at the cash, accounting and financial levels; evaluates targets to reach achievable profitable goals; forecasts sales and costs in a proposed budget; creates a cash budget;

explains variance analysis; examines budget sales forecasts; estimates marketing budget forecasts; analyzes research and development long-term budgets; discusses general and administrative costs; manage capital expenditures in long-term planning; assesses optimal capital budgeting; creates risk reduction strategies in decision making; evaluates cash collection rates; analysis relationships with financial modelling; appraises cost management budgeting approaches

Forma i warunki zaliczenia:

The written exam. The condition of the entry to the exam is earlier completion of the group project.

The grading scale for the exam and the project (in%)

0-51% - fail (F)

52-61 – satisfactory (E)

62-71 – satisfactory plus (D)

72-81 – good (C)

82-91 – good plus (B)

92-100 – very good (A)

Metody sprawdzania i kryteria oceny efektów kształcenia uzyskanych przez studentów:

Two assessment methods:

1. Formative evaluation through discussions during lectures, class exercises, computer exercises and through consultations of group projects

2. Summative evaluation:

a. Final assessment of a project using formal criteria (timely execution, completeness, references to the literature) and substantive criteria

(clarity and comprehensiveness of the situational context of chosen company, correctness identification and analysis of the actual and budgeting situation, adequate conclusions, preparation and proposals of adequate financial management decisions for the analyzed situation, using of appropriate budgeting and controlling methods).

b. Final written exam covering material from lectures and literature.

Bilans punktów ECTS:

Participation in lectures: 30 hours (if possible class with computers)

Participation in the exam (including consultations after the exam): 2 hours

Self solving exercises: 20 hours

The project group: 20 hours

Participation in the consultations necessary for the implementation of the project group: 3 hours

Preparation of the final project presentation: 5 hours

Preparation for the final exam: 30 hours

Total student workload is 110 hours, which is equivalent to 4 ECTS

Skrócony opis:

Topics:

 Financial Decisions

 Financial Statement

 Planning and budgeting process

 Elements of business planning

 Budgeting in practice (plan income statement; budgeted balance sheet, cash flow statement)

 Integrated business planning

 Case study on integrated business planning

 Revenue planning

 Planning of revenue reductions

 Calculation of salaries and commissions

 Cost planning: variable and fixed costs

 Contribution margin scheme

 Planning of income of financial assets

 Planning of other income, extraordinary income and income tax

 Cash flow statement (CFS) and liquidity planning

 Interrelation between income statement, balance sheet and cash flow statement

 Key performance indicators (KPI)

 Break-Even-Point (BEP)

 Sensitivity analysis in controlling based on income statement, balance sheet, cash flow statement, KPI and BEP

Literatura:

Allen Franklin, Brealey Richard A., Myers Stewart C. Principles of corporate finance, 2000 10. ed., global ed. : New York, NY : McGrawHill/Irwin : 2011

Helbæk M., Løvaas R., Mjølhus J., Financial modelling and asset valuation with Excel, London, New York, Routledge, 2013

Merchant, K. A., Van der Stede, W. A., Management control systems: performance measurement, evaluation, and incentives. Harlow, UK: Financial Times/ Prentice-Hall, 2007.

Kaplan, R. S.; Norton, D. P., The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Boston, MA: Harvard Business School Press, 2000

Crouhy, M., Galai, D., Mark, R., Risk management, New York: McGraw-Hill 2001

Budinsky P., Controlling and knowledge : shaping an information environment in contemporary business organizations ed. by J. Dyczkowska, P. Kużdowicz, Publishing House of Wrocław University of Economics, 2014

Lorain, M.A., Should rolling forecasts replace budgets in uncertain environments? In M. J. Epstein, J.-F. Manzoni, & A. Davila (Eds.),

Performance Measurement and Management Control: Innovative Concepts and Practices (Studies in Managerial and Financial Accounting) (Vol. 20, pp. 177-208). Emerald Group Publishing Limited, 2010,

Zajęcia w cyklu "Semestr zimowy 2019/2020" (jeszcze nie rozpoczęty)

Okres: 2019-10-01 - 2020-01-28

Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć: Wykład, 30 godzin więcej informacji
Koordynatorzy: Igor Perechuda
Prowadzący grup: Igor Perechuda
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Uniwersytet Jagielloński w Krakowie.