Financial Management

Major: Accounting and Taxation
Code of subject: 7.071.00.O.005
Credits: 5.00
Department: Accounting and Analysis
Lecturer: Nashkerska Maria Mykolaivna
Semester: 1 семестр
Mode of study: денна
Learning outcomes: A result of studying the module student must: - know the conceptual foundations of enterprise financial management. - be able to practically manage fixed and current assets of the enterprise; justify the feasibility of choosing an investment project; manage financial risks at the enterprise; analyze the financial position of the enterprise; determine the company's need for financial resources and sources of income.
Required prior and related subjects: - prerequisite: "Financial Accounting I", "Financial Accounting II", Management Accounting " - co-requisite: "Strategic analysis"
Summary of the subject: The essence and goals of financial management. Financial management system. Cash flow management in the enterprise. The role of cash flow in the business system. Cash flow structure. Forecasting and planning of cash flows of the enterprise as a basis of model of management of cash flows. Determining the value of money over time and its use in financial calculations. The essence and objectives of profit management. Formation and distribution of net profit. Dividend policy. Enterprise asset management. Cost and optimization of capital structure. Factors influencing the structure and cost of capital. The concept of financial risk. Types of risks. Financial risk management. Diversification of the investment portfolio of the enterprise. Financial reporting and analysis of financial ratios. In-house financial forecasting and planning. Anti-crisis financial management at the enterprise. Methods of crisis management. Assessment of the probability of bankruptcy of the enterprise.
Assessment methods and criteria: - Current control (30%): performing laboratory work, oral questioning; - Final control (70%): semester control (written and oral component)
Recommended books: 1. Фінансовий менеджмент: Навч. посібн./О.І.Скаско, О.В. Майор, Ю.В. Тимчишин-Чемерис, М.М. Нашкерська, М.М. Виклюк, О.А. Килин, З.А. Атаманчук, Н.А.Свелеба // ьвів: Растр-7, 2018. – 414 с. 2. Партин Г.О., Селюченко Н.Є. Фінансовий менеджмент: Навч. Посібн./Г.О.Партин, Н.Є.Селюченко – Л.: ВНУ «Львівська політехніка», 2018. -388с. 3. Школьник І., Кремень В. Фінансовий менеджмент: Навч. Посібн. / І. Школьник, В.Кремень – К.: Центр навчальної літератури, 2017. – 488с. 4. Цибульська Е.І. Фінансовий менеджмент: Навч. Посібн./ Е.І. Цибульська. К.: Кондор, 2021. – 348с. 5. Пазинич В.І., Шулешко А.В. Фінансовий менеджмент: Навч. посібн. / В. І. Пазинич, А.В. Шулешко – К.: Центр навчальної літератури, 2019. – 408с.