Financial Activity of Business Entities

Major: Finance, Banking and Insurance
Code of subject: 6.072.01.E.050
Credits: 7.00
Department: Finance
Lecturer: Skoropad I.S.
Semester: 7 семестр
Mode of study: денна
Мета вивчення дисципліни: Mastering by students of higher education the theoretical foundations of the theory of valuation and practical techniques and methods of estimating the value of property for the use of knowledge and skills in the evaluation of financial assets of business entities, their transfer for lease, preparation for sale, for insurance, when using property as collateral in the process bank lending
Завдання: The study of the academic discipline involves the formation and development of students' ability to apply economic-mathematical methods and models to solve financial problems, justify and take responsibility for professional decisions, clarify cause-and-effect relationships, analyze external and internal information for the formation of financial plans, development of elements of product, price, sales, credit, tax, investment policy of business entities, including financial institutions
Learning outcomes: As a result of the study of the educational discipline, the student must be able to demonstrate the following learning outcomes: possess a methodological toolkit for diagnosing the state of financial systems (state finances, including the budget and tax systems, finances of economic entities, household finances, financial markets, banking system and insurance, use professional argumentation to convey information, ideas, problems and methods of solving them to specialists and non-specialists in the financial sphere of activity, diagnose the state of operational and investment activities of financial corporations and assess the prospects and risks of cooperation with them, carry out financial monitoring procedures
Required prior and related subjects: “ Money and credit”,“Finance”, “Finances of enterprises”, “ Financial statistics”
Summary of the subject: The discipline is aimed at studying methods of evaluating economic processes taking place at the enterprise, determining the peculiarities of the formation of financial resources and their optimal use
Опис: Basics of financial activity of businesses; - Features of the financial activities of business entities of different organizational and legal forms; - Formation of own capital of the enterprise; - Internal sources of financing of the enterprises; - Dividend policy of the company; - Capital enterprise; - Financial aspects of the enterprise reorganization; - Investment activity of the enterprise; Assessment of the value of company assets; - Financial activity of enterprises in the sphere of foreign economic relations; - Financial controlling; - Budgeting at the enterprise.
Assessment methods and criteria: lectures, practices, solitary work
Критерії оцінювання результатів навчання: During the course of study, the student must demonstrate active academic activity during the semester and beyond as a result of the current control, dial up ??50 points (10 points for practical classes, 30 points for the performance and defense of laboratory work, 10 points for testing in the National Emergency Service) for full-time students ??50 points (10 points for practical classes, 20 points for performing and defending laboratory works and 10 points for performing and defending control works) for part-time students. Mandatory types of current control works include: In the performance and defense of laboratory work with the following distribution of points: - for full-time students laboratory work 1 - 9 points laboratory work 2 - 5 points laboratory work 3 - 7 points laboratory work 4 - 9 points - for correspondence students, laboratory work 1 - 5 points laboratory work 2 - 5 points laboratory work 3 - 5 points laboratory work 4 - 5 points When evaluating each laboratory work, the teacher takes into account the correctness of the calculations and the student's answers to the questions. performance of an individual task and its defense (presentation) - 5 points; The student's activity in discussing the lecture material, solving problems and completing tasks - 5 points. Completed test papers are evaluated in the maximum number of 10 points, if they are completed taking into account all methodical recommendations, issued and protected within the time limits provided by the teacher. Testing takes place at BHC ( The time of the meeting is determined by the teacher. The maximum number of points is 10 points.
Порядок та критерії виставляння балів та оцінок: A - the grade "excellent" (88-100 points) is awarded for deep knowledge of the educational material contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied, in their interrelationship and development, clearly, succinctly, logically consistently to answer the questions, the ability to apply theoretical provisions when solving practical problems; ??B - grade "good" (80-87 points) is given for good knowledge of the educational material, including calculations, reasoned answers to the questions, the ability to apply theoretical provisions when solving practical problems; ??C - grade "good" (71-79 points) is awarded for good knowledge of the educational material, including calculations, reasoned answers to the questions, which, however, contain certain (insignificant) inaccuracies, for the ability to apply theoretical provisions when solving practical problems; ??D - grade "passionate" (61-70 points) is given for mediocre knowledge of the educational material, poorly reasoned answers, weak application of theoretical provisions when solving practical tasks; ??E - grade "satisfactory" (50-60 points) is given for weak knowledge of the educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of its teaching,
Recommended books: - Дехтяр Н. А. Фінансовий механізм діяльності суб’єктів господарювання : монографія / Н. А. Дехтяр. – К. : Ліра-К, 2015. – 182 с. - Терещенко О.О. Фінансова діяльність суб’єктів господарювання: Навчально-методичний посібник для самостійного вивчення дисципліни — К.: КНЕУ, 2006. — 312 с. - Фінансова діяльність суб’єктів підприємництва: навч. посібник / І.С. Скоропад, О.Б.Курило, О.М. Чубка, О.В.Дідух, І.О.Кривецький. – Львів: Видавництво Львівської політехніки, 2016. – 344с. - Фінансова діяльність суб'єктів господарювання: Навч.-метод. посіб. для самост. вивч. дисц. / [О. О. Терещенко, Я. І. Невмержицький, А. П. Куліш та ін.]; за заг. ред. О. О. Терещенка. - К.: КНЕУ, 2006. -312 с. - Фінансова діяльність суб’єктів господарювання : підручник / Л.О. Омелянович, О.В. Чайковська та ін..: - 3-тє вид., перероб. і доповн. – К.: Знання, 2011. -231.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services will establish the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education.
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on academic integrity at the National University "Lviv Polytechnic" (approved by the academic council of the university on June 20, 2017, protocol No. 35)