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Financial Analysis
Major: Finance, Banking and Insurance
Code of subject: 6.072.10.E.053
Credits: 6.00
Lecturer: Ph.D. in Economics, Associate Professor Khrystyna Danylkiv
Semester: 7 семестр
Mode of study: денна
Завдання: - Students acquire theoretical knowledge and practical skills in financial analysis.
- Data on the external environment and internal environment of business entities.
- Mastering the appropriate methodology for conducting this analysis and making informed management decisions based on its results.
Learning outcomes: - Know and understand the economic categories, laws, cause and effect relationships that exist between processes and phenomena at different levels of economic systems.
- Apply appropriate economic and mathematical methods and models to solve financial problems.
- Apply specialized information systems, advanced financial technologies and software.
- Formulate and analyze financial statements and correctly interpret the information received.
- Identify sources and understand the methodology for determining and methods of obtaining economic data, collect and analyze the necessary financial information, calculate indicators that characterize the state of financial systems.
- Able to think abstractly, apply analysis and synthesis to identify key characteristics of financial systems, as well as the behavior of their subjects.
- Apply theoretical knowledge to solve practical problems and interpret the results in a meaningful way.
- Identify and plan opportunities for personal professional development.
- Demonstrate basic creative and critical thinking skills in research and professional communication.
- Ability to keep records of operations at enterprises, in financial and credit institutions, preparation of financial and tax reports.
- Knowledge of computer skills, ability to use professional data processing software.
- Ability to use professional knowledge for statistical data processing and mathematical modeling of financial and economic processes.
Required prior and related subjects: - Prerequisites: «Money and Credit», «Finance», «Accounting», «Finances of Enterprises»;
- Co-requisites: «Financial Management».
Summary of the subject: 1. Name: Financial Analysis.
2. Type: mandatory.
3. Semester: VII.
4. Volume: total number of hours – 180 hours. (ECTS credits – 6); classroom hours – 60 (lectures – 30, laboratory – 15, practical – 15).
5. Lecturer – Ph.D. in Economics, Associate Professor Khrystyna Danylkiv.
6. Learning outcomes:
- To know: methods and techniques of analysis of the financial state and financial results of the enterprise.
- Be able to: analyze the company's property, analyze the amount of current assets and sources of the company's capital formation, analyze the cash flows available to the company, conduct an analysis of liquidity, solvency, perform a factor analysis of the profitability of production and profit from operating activities, perform an analysis of the probability of bankruptcy of enterprises , calculate the break-even point, analyze the financial stability and business activity of the enterprise, conduct an analysis of the profitability and profitability indicators of the enterprise, evaluate investment activities for a comprehensive assessment of the financial state of the enterprise.
7. Method of training: online training and classroom classes (practical and laboratory work).
8. Necessary prerequisite and accompanying modules:
- Prerequisite: "Money and credit", "Finance", "Accounting", "Finance of enterprises".
- Requisite: "Financial Management".
9. Content: Theoretical foundations and information support of financial analysis. Horizontal and vertical analysis. Assessment of the state of the enterprise's property. Analysis of enterprise capital. Assessment of liquidity and solvency. Assessment of the financial stability of the enterprise. Analysis of business activity of the enterprise. Analysis of production (operational) and financial leverage. Analysis of profitability and profitability of the enterprise. Analysis of the organization's investment activities. Factor analysis. Comprehensive analysis and rating assessment of the company's financial condition.
10. Recommended literature:
- Tiutiunnyk Yu. M. Financial analysis. Educational and methodical manual for practical classes and independent work (for applicants for higher education full-time and part-time higher education Bachelor). Poltava: PDAU, 2021. – 99 p.
- Volkova N. A. Methodical aspects of business analysis of a business entity. Intelligence XXI, 2020. – № 2. – P. 47-50.
- Tiutiunnyk Yu. M., Dorohan-Pysarenko L. O., Tiutiunnyk S. V. Financial analysis: textbook. Poltava: Publishing House PE «Astraya», 2020. – 434 p.
- Kovalchuk N. O., Havatiuk L. S., Yermiichuk N. I. Financial analysis: textbook. way. : [for students of economics. special, graduate students, teachers, and employees of the fin. services of enterprises] /; Ministry of Education and Science of Ukraine, Chernihiv. nat. Univ. Yu. Fedkovich. Chernivtsi: Ruta, 2019. – 336 p.
- Zakharchenko P. V., Hrytsenko M. P. Financial analysis: textbook. Berdyansk; Melitopol: Ed. Melitop house. city print., 2018. – 223 p.
11. Forms and methods of education: forms – full-time, part-time
methods – lectures, laboratory classes, practical classes, independent work.
13. Evaluation methods and criteria:
- current control (40 points).
- final control (60 points).
14. Language of instruction: Ukrainian
Опис: The study of the academic discipline involves the formation and development of students' ability to solve complex specialized tasks and practical problems during professional activities in the field of finance, corporate finance, financial management or in the learning process, which involves the application of theories and methods of financial management and are characterized by complexity and uncertainty conditions.
1. Theoretical foundations and information support of financial analysis.
2. Horizontal and vertical analysis.
3. Estimation of the property of the enterprise.
4. Analysis of the capital of the enterprise.
5. Assessment of liquidity and solvency of the enterprise.
6. Estimation of financial stability of the enterprise.
7. Analysis of business activity of the enterprise.
8. Analysis of production (operational) and financial leverage. 9. Analysis of profitability and profitability of the enterprise.
10. Analysis of the investment activity of the organization.
11. Factor analysis.
12. Complex analysis and rating assessment of the financial condition of the enterprise.
Assessment methods and criteria: - Current control (40 points);
- Control measure (60 points).
Критерії оцінювання результатів навчання: Current control – 40 points.
- Practical and laboratory classes, work in small groups – 30 points;
- Work at the State Emergency Service – 10 points.
Examination control – 60 points.
- Written component – 50 points.
- Oral component – 10 points.
Total for the discipline – 100 points.
Recommended books: 1. Tiutiunnyk Yu. M. Financial analysis. Educational and methodical manual for practical classes and independent work (for applicants for higher education full-time and part-time higher education Bachelor). Poltava: PDAU, 2021. – 99 p.
2. Volkova N. A. Methodical aspects of business analysis of a business entity. Intelligence XXI, 2020. – № 2. – P. 47-50.
3. Tiutiunnyk Yu. M., Dorohan-Pysarenko L. O., Tiutiunnyk S. V. Financial analysis: textbook. Poltava: Publishing House PE «Astraya», 2020. – 434 p.
4. Kovalchuk N. O., Havatiuk L. S., Yermiichuk N. I. Financial analysis: textbook. way. : [for students of economics. special, graduate students, teachers, and employees of the fin. services of enterprises] /; Ministry of Education and Science of Ukraine, Chernihiv. nat. Univ. Yu. Fedkovich. Chernivtsi: Ruta, 2019. – 336 p.
5. Zakharchenko P. V., Hrytsenko M. P. Financial analysis: textbook. Berdyansk; Melitopol: Ed. Melitop house. city print., 2018. – 223 p.