VŠTE:NZ_OOZ Oceňování oběžného majetku a z - Course Information
NZ_OOZ Oceňování oběžného majetku a závazků
Institute of Technology and Business in České Budějovicewinter 2024
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Tomáš Krulický, MBA, PhD. (lecturer)
Ing. Pavel Dytrych (seminar tutor)
Ing. Veronika Šanderová, MSc., PhD. (seminar tutor) - Guaranteed by
- doc. Ing. Zuzana Rowland, MBA, PhD.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Department of Corporate Finances – Deputy Director of Department for Research, Development and Creative Activity – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice - Timetable of Seminar Groups
- NZ_OOZ/P01: Wed 11:25–12:55 D617, P. Dytrych
NZ_OOZ/S01: Wed 13:05–14:35 D617, P. Dytrych - Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
- fields of study / plans the course is directly associated with
- Expertness (programme VŠTE, N_ZN) (2)
- Course objectives supported by learning outcomes
- The aim of the course is to explain to students the concept of current assets and its relationship to working capital. The student will understand the management aspects of the different components of current assets. The student will also understand the creation and management of the liabilities of the enterprise. The student will be able to value both current assets and liabilities.
- Learning outcomes
- Upon successful completion of the course, the student will:
Appreciate the short-term financial assets of a business.
Appreciate the inventories of the enterprise
Valuate the operating receivables as part of the valuation of the enterprise as a whole.
Valuate receivables for the purpose of assignment.
Valuate individual accrual assets.
Valuate the liabilities of the enterprise.
Valuate individual passive accruals. - Syllabus
- Lectures:
- 1. Tactical corporate financing, current assets, working capital
- 2. Inventory management
- 3. Inventory valuation
- 4. Cash management, cash flow management.
- 5. Cash management, cash flow management - optimization
- 6. Valuation of short-term financial assets
- 7. Receivables management
- 8. Receivables management, factoring, forfaiting.
- 9. Valuation of operationally necessary receivables in the framework of valuation of the business as a whole.
- 10. Valuation of receivables for assignment purposes
- 11. Short-term and long-term liabilities
- 12. Valuation of liabilities
- 13. Accruals in accounting, valuation of accruals
- Seminars:
- 1. Current assets, working capital: sources of information
- 2. Inventory valuation: a contextual example I
- 3. Inventory valuation: a continuous example II
- 4. Valuation of inventories: continuous example III
- 5. Valuation of short-term financial assets: contextual example I
- 6. Valuation of short-term financial assets: contextual example II
- 7. Valuation of receivables in the context of valuing the enterprise as a whole
- 8. Valuation of receivables for assignment purposes: a contextual example I
- 9. Valuation of receivables for assignment purposes: contextual example II
- 10. Valuation of receivables for assignment purposes: contextual example III
- 11. Valuation of liabilities
- 12. Measurement of accruals I
- 13. Valuation of accruals II
- Literature
- required literature
- MAŘÍK, M., 2011. Metody oceňování podniku: proces ocenění - základní metody a postupy. 3., upr. a rozš. vyd. Praha: Ekopress. ISBN 978-80-86929- 67-5.
- KISLINGEROVÁ, E., 2010. Manažerské finance. 3., přeprac. a rozš. vyd. Praha: C. H. Beck. ISBN 978-80-7400-194-9.
- SCHÖNFELD, J., 2011. Moderní pohled na oceňování pohledávek - problém aktiv zvláště v insolvenčním řízení. Praha: C. H. Beck. ISBN 978-80-7400-302-8.
- recommended literature
- BREALEY, R., S. MYERS and F. ALLEN, 2019. Principles of Corporate Finance. 13. vydání. McGraw-Hill Education. ISBN 978-1260013900.
- SCHOLLEOVÁ, H., 2007. Hodnota flexibility: Reálné opce. Praha: C. H. Beck. ISBN 978-80-7179-735-7.
- KALOUDA, F., 2019. Finanční řízení podniku. 3. vyd. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o. ISBN 978-80-7380-756-6
- Forms of Teaching
- Lecture
Seminar
Tutorial - Teaching Methods
- Frontal Teaching
Critical Thinking
Individual Work– Individual or Individualized Activity
- Student Workload
Activities Number of Hours of Study Workload Daily Study Combined Study Preparation for Seminars, Exercises, Tutorial 20 36 Preparation for the Final Test 26 26 Seminary work 30 50 Final test 2 2 Attendance on Lectures 26 Attendance on Seminars/Exercises/Tutorial/Excursion 26 16 Total: 130 130 - Assessment Methods and Assesment Rate
- Test – final 50 %
Seminary Work 50 % - Exam conditions
- For successful completion of the course, it is necessary to achieve a passing grade in the final grades of at least 70% under the conditions set out below. 50 points can be obtained in the intermediate assessment, i.e. 50%. In the final assessment evaluation, a total of 50 points, i.e. 50 %, may be obtained. Overall course classification, i.e. points for the final assessment (50 - 0) + points from the interim assessment (50 - 0): A 100 - 90, B 89.99 - 84, C 83.99 - 77, D 76.99 - 73, E 72.99 - 70, FX 69,99 - 30, F 29,99 - 0. A full-time student is obliged to attend contact classes, i.e. everything except lectures, to meet the mandatory 70% attendance. If attendance is not met, the student will automatically be graded "-"
- Language of instruction
- Czech
- Teacher's information
- Attendance in all forms of teaching is dealt with in a separate internal standard of VŠTE (Recording of student attendance at VŠTE). For full-time students, 70% attendance at seminars is compulsory. Students with an Individual Study Plan (ISP) are obliged to contact the lecturer no later than in the first week of the semester or immediately after its approval with a request to arrange the teaching system and the end of the course, in case the student fails to do so, his/her ISP will not be taken into account. If they have any questions, they may contact the curriculum co-counselor via email at krulicky@mail.vstecb.cz.
- Enrolment Statistics (recent)
- Permalink: https://is.vstecb.cz/course/vste/winter2024/NZ_OOZ