NZ_PRO Projekt - tvorba znaleckého posudku

Institute of Technology and Business in České Budějovice
winter 2024
Extent and Intensity
0/6/0. 6 credit(s). Type of Completion: z (credit).
Teacher(s)
prof. Ing. Marek Vochozka, MBA, Ph.D., dr. h.c. (seminar tutor)
doc. Ing. Jaromír Vrbka, MBA, PhD. (seminar tutor)
Ing. Tomáš Krulický, MBA, PhD. (assistant)
Guaranteed by
prof. Ing. Luboš Smrčka, CSc.
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 acquaint students with the requirements of an expert opinion and its preparation in Czech legislation. During the course of the course students will learn how to search, process data for the purpose of financial analysis, determine the financial health of the company including the processing of strategic analysis, analysis of value generators so that they are able to subsequently apply the selected method of valuation of the company (Valuation based on discounted cash flow, method of capitalized net income, method of economic value added, combined methods and other methods of valuation and the interrelationships of individual methods).
Learning outcomes
Upon successful completion of the course, the student will:
Knows the requirements of an expert opinion.
The student uses input data, resources and programs for financial analysis.
Develops a strategic analysis to guide the preparation of an appraisal report.
Analyzes the financial health of a business.
Develops a financial plan for the business.
Applies selected business valuation methods.
Syllabus
  • Seminars
  • 1. The requirements of an expert opinion and the purposes of its preparation in Czech legislation in practice.
  • 2. Input data and computer support for business valuation: company databases, financial analysis programs.
  • 3. Input data and computer support for business valuation: plan preparation programs, self valuation programs, internet resources for valuation.
  • 4. Strategic analysis - relevant market and forecasting.
  • 5. Strategic analysis - analysis of competitive strength.
  • 6. Analysis of the financial health of the business - basic financial statements and ratios.
  • 7. Analysis of the financial health of the company - comprehensive assessment.
  • 8. Division of assets into operationally necessary and non-necessary and analysis and forecasting of value generators.
  • 9. Preliminary valuation and preparation of a financial plan.
  • 10. Valuation based on discounted cash flow.
  • 11. Capitalized net income method.
  • 12. Economic value added method.
  • 13. Combined methods and other valuation methods and the interrelationships of the methods.
Literature
    required literature
  • BRADÁČ, A. a kol., 2010. Soudní znalectví. BRNO: CERM. ISBN 978-80-7204-704-8.
  • ŠEVČÍK, P. a L. ULLRICH, 2015. Znalecké právo. Praha: C.H. Beck. ISBN 978-80-7400-539-8.
  • KŘÍSTEK, L., 2013. Znalectví. Praha: Wolters Kluwer. ISBN 978-80-7478-042-4.
  • DÖRFL, L., 2009. Zákon o znalcích a tlumočnících. Komentář. Praha: C.H. Beck. ISBN 978-80-7400-148-2.
  • BRADÁČ, A. a kol., 2018. Soudní znalectví ve vybraných technických a ekonomických oborech. BRNO: CERM. ISBN 978-80-7204-995-0.
    recommended literature
  • TEGoVA, 2016. European valuation standards – EVS 2016. Belgium : Gillis nv/sa. ISBN 978-90-819060-1-2.
  • KRABEC, T., 2009. Oceňování podniku a standardy hodnoty. Praha: Grada. ISBN 978-80-247-2865-0.
  • Mezinárodní oceňovací standardy. 2017. Praha: Ekopress. ISBN 978-80-87865-44-6.
  • PRATT, S., 2008. Valuing a Business. New York: McGraw-Hill Education. ISBN 978-00-7144-180-3
  • ZIMA, P., 2016. Oceňování podniků v právní praxi. Praha: C.H. Beck. ISBN 978-80-7400-623-4.
Forms of Teaching
Seminar
Tutorial
Teaching Methods
Frontal Teaching
Brainstorming
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Seminars, Exercises, Tutorial1064
Zpracování semestrálního projektu (in Czech)6876
Attendance on Seminars/Exercises/Tutorial/Excursion7816
Total:156156
Assessment Methods and Assesment Rate
Project – semestral 100 %
Exam conditions
A minimum of 70% is required to pass the course under the conditions set out below.

Completion of a semester project - 100 points (i.e. 100%) Credit: 100 - 70, X 69.99 - 30, N 29.99 - 0.

Language of instruction
Czech
Teacher's information
Attendance in all forms of teaching is regulated by a separate internal standard of VŠTE (Recording of student attendance at VŠTE). For full-time students, 70% attendance is compulsory at seminars. Students with an Individual Study Plan (ISP) are required to contact the instructor no later than the first week of the semester or immediately after the ISP has been approved to arrange for a system of instruction and completion of the course; failure to do so will result in the student's ISP not being considered. 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_PRO