S_BR_FIR_p Introduction to Financial Management

STING ACADEMY
summer 2026
Extent and Intensity
2/2. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Tomáš Heralecký, Ph.D. (lecturer)
Ing. et Ing. Sylvia Plottová, Ph.D., MSc. (lecturer)
Ing. Tomáš Heralecký, Ph.D. (seminar tutor)
Ing. et Ing. Sylvia Plottová, Ph.D., MSc. (seminar tutor)
Guaranteed by
Ing. Roman Brauner, Ph.D., MBA, LL.M.
Centre for Business Studies – Academic Department – STING ACADEMY
Timetable
Tue 9:40–11:10 Zoom.Brno2
  • Timetable of Seminar Groups:
S_BR_FIR_p/01: Mon 13:30–15:00 BR Učebna 03, except Mon 9. 3. ; and Mon 4. 5. 13:30–15:00 BR Učebna 03, Mon 11. 5. 13:30–15:00 BR Učebna 03, S. Plottová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to acquire knowledge and skills in the field of corporate financial management and methodological procedures used in corporate financial analysis. Students will also be able to predict the development of a company’s financial situation from the perspective of both short-term and long-term financial decision-making.
Syllabus

Lectures:

  • Introduction to the course Fundamentals of Corporate Financial Management – the importance of corporate finance management, the company’s information system
  • Financial objectives of the company – financial policy and corporate objectives; the most important corporate policies: tax, debt, liquidity, credit and dividend policy
  • Corporate financial decision-making – types of financial decision-making, time value of money, risk in financial decision-making
  • Corporate financial analysis – financial analysis and its role; structure of the analysis document; characteristics of elementary and advanced methods of analysis; comparative bases; procedures for identifying the causes of the current state and development
  • Sources of input data for financial analysis – users of financial analysis and their information needs; basic methodological tools and methods of financial analysis; structure of the financial analysis document; financial statements, their publication, annual reports, and areas of financial analysis
  • Basic methods of financial analysis – debt ratios, liquidity ratios, activity ratios, profitability ratios, and market value ratios
  • Synthetic assessment of the financial situation – analysis of pyramid systems of indicators
  • Prediction of corporate financial distress – creditworthiness models and bankruptcy prediction models
  • Long-term and short-term corporate financial planning – the role of the financial plan in corporate finance management; long-term financial planning; short-term financial planning; system of corporate budgets
Literature
    required literature
  • KONEČNÝ, Miloš. Finance podniku (Corporate Finance). 2. dopl. vyd. Brno: Nakladatelství Sting, 2008, 108 pp. ISBN 978-80-86342-77-1. info
  • TAMÁŠ, Vojtěch. Finance podniku – studijní text pro distanční vzdělávání. 1. vyd. Brno: Sting, spol. s r.o., 2020, 62 pp. ISBN 978-80-87482-83-4. info
    recommended literature
  • RŮČKOVÁ, P. Finanční analýza. 3. vyd. Praha: Grada,, 2010, 144 pp. ISBN 978-80-247-3308-1. info
  • LANDA, M. Jak číst finanční výkazy. 1. vyd. Brno: Computer Press, 2008, 176 pp. ISBN 978-80-251-1994-5. info
  • DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, 2008, 192 pp. ISBN 978-80-86929-44-6. info
  • KNÁPKOVÁ, A. and D. PAVELKOVÁ. Finanční analýza. Komplexní průvodce s příklady. 1. vyd. Praha: Grada Publishing, 2010, 208 pp. ISBN 978-80-247-3349-4. info
  • KISLINGEROVÁ, Eva and KOL. Manažerské finance. 3. vyd. Praha: C.H.Beck, 2010, 864 pp. ISBN 978-80-7400-194-9. info
Assessment methods

Full-time form of study:

Method of course completion – credit and examination. Requirements for obtaining the credit: successful completion of the credit test during the semester and 80% active participation in seminars. Examination requirements: a written test with a maximum possible score of 100 points, which must be passed with a minimum success rate of 60%, followed by an oral examination covering the knowledge acquired in lectures and seminars.

Combined form of study:

The examination consists of both a written and an oral part. The examination covers the content of all individual lectures within the course.

Language of instruction
Czech
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