FI:PV241 Enterprise and Fin. Management - Course Information

PV241 Enterprise and Financial Management

Extent and Intensity

2/0/0. 2 credit(s) (plus extra credits for completion). Type of Completion: zk (examination).
In-person direct teaching

Teacher(s)

Ing. Bc. Alena Šafrová Drášilová, Ph.D. (lecturer)
Ing. Leonard Walletzký, Ph.D. (lecturer)

Guaranteed by

Ing. Bc. Alena Šafrová Drášilová, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Supplier department: Department of Computer Systems and Communications – Faculty of Informatics (37,00 %), Department of Business Management – Faculty of Economics and Administration (63,00 %)

Timetable

Mon 16. 2. to Mon 11. 5. Mon 12:00–13:50 C408

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 35 student(s).
Current registration and enrolment status: enrolled: 9/35, only registered: 0/35, only registered with preference (fields directly associated with the programme): 0/35

fields of study / plans the course is directly associated with

there are 34 fields of study the course is directly associated with, display

Abstract

The course will focus mainly on the basic concepts of financial management of small and medium-sized enterprises, emphasising start-ups and innovative enterprises. It will cover practical financial planning issues from the business's inception through the production and financing resources to exit strategies, valuation of the company on sale and distribution of profits.

Learning outcomes

Upon completion of the course, students
- understand the essential issues of corporate finance management
- can define the costs, divide them into categories and make a simple calculation
- understand pricing issues
- can develop a break-even analysis for one product
- understand the differences between different sources of financing
- can calculate and interpret financial ratios in the areas of profitability, liquidity and activity
- understand the issues of return on investment and business valuation

Key topics

• 1. The role of financial management in a company
• 2. Asset and financial flows in the enterprise
• 3. Accounting functions and understanding basic financial statements
• 4. Cost analysis and cost structure
• 5. Costing and pricing
• 6. Break-even point analysis
• 7. Financial ratios and financial analysis
• 8. Financing sources and their advantages and disadvantages
• 9. Business valuation, exit and profit sharing
• 10. Fundamentals of the tax system

Study resources and literature

required literature
• BREALEY, Richard A.; Stewart C. MYERS; Franklin ALLEN and Alex EDMANS. Principles of corporate finance. Fourteenth edition. New York: McGraw-Hill Education, 2023, xxx, 986. ISBN 9781265074159. info

recommended literature
• PEVNÁ, Jana. Vybrané kapitoly z finančního řízení firmy. 2. přepracované a rozší. V Praze: Oeconomica, nakladatelství VŠE, 2021, 171 stran. ISBN 9788024524191. info
• KALOUDA, František. Finanční řízení podniku. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2019, 261 stran. ISBN 9788073807566. info

Approaches, practices, and methods used in teaching

Lectures are based on case studies which extend the theoretical backgrounds.

Method of verifying learning outcomes and course completion requirements

Final written test, case study presentation and bonus points for attending lectures.

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

• Enrolment Statistics (Spring 2026, recent)
  
• Permalink: https://is.muni.cz/course/fi/spring2026/PV241