NZ_OOZ Oceňování oběžného majetku a závazků

Institute of Technology and Business in České Budějovice
winter 2024
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Tomáš Krulický, MBA, PhD. (lecturer)
Ing. Veronika Šanderová, MSc. (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
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
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
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Seminars, Exercises, Tutorial2036
Preparation for the Final Test2626
Seminary work3050
Final test22
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2616
Total:130130
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.
The course is also listed under the following terms winter 2022, winter 2023.
  • Enrolment Statistics (winter 2024, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2024/NZ_OOZ