Financial Analysis

Major: Finance, Banking and Insurance
Code of subject: 6.072.10.E.053
Credits: 6.00
Lecturer: Ph.D., Associate Professor Farynovych I.V.
Semester: 7 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of the discipline "Financial Analysis" is the mastery of studen tami theoretical, methodological and practical skills in the analysis of the financial condition and financial activity of enterprises and organizations of various forms of ownership and sectors of the economy in modern market conditions.
Завдання: The study of the academic discipline involves the formation and development of students' ability to solve complex specialized problems and practical problems during professional activities in the field of finance, enterprise finance, financial management or in the learning process, which involves the application of theories and methods of financial management and is characterized by complexity and uncertainty of conditions and the formation of such competencies: common: ZK01. Ability to abstract thinking, analysis and synthesis. ZK02. Ability to apply knowledge in practical situations. ZK03. Ability to plan and manage time. ZK05. Skills in the use of information and communication technologies. ZK08. Ability to search, process and analyze information from different sources. ZK09. The ability to be critical and self-critical. ZK12 Ability to work autonomously. professional: SK01. The ability to study trends in the development of the economy using the tools of macro- and microeconomic analysis, to evaluate modern economic phenomena. SK04. Ability to apply economic and mathematical methods and models to solve financial problems. SK06. Ability to apply modern information and software to obtain and process data in finance, banking and insurance. SK07. Ability to compile and analyze financial statements. SK11. Ability to maintain an appropriate level of knowledge and constantly improve their professional training. SK14. Ability to a holistic view of the relationship, interaction and interdependence of indicators of the financial condition of economic entities and organizations operating in modern market conditions.
Learning outcomes: PR01. Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. PR06. Apply appropriate economic and mathematical methods and models to solve financial problems. PR08. Apply specialized information systems, modern financial technologies and software products. PR09. Form and analyze financial statements and correctly interpret the information received. PR10. Identify sources and understand the methodology for determining and methods for obtaining economic data, collect and analyze the necessary financial information, calculate indicators characterizing the state of financial systems. PR14. To be able to think abstractly, apply analysis and synthesis to identify key characteristics of financial systems, as well as peculiarities of the behavior of their subjects. PR16. Apply the acquired theoretical knowledge to solve practical problems and meaningfully interpret the results obtained PR17. Identify and plan opportunities for personal professional development. PR18. Demonstrate basic creative and critical thinking skills in research and professional communication. PR25.Umіnnya to carry out accounting of operations at enterprises, in financial and credit institutions, preparation of financial and tax reporting. PR27. Possession of computer skills, ability to use data processing software in the field of professional activity. PR28. Ability to use professional knowledge for statistical data processing and mathematical modeling of financial and economic processes.
Required prior and related subjects: prequisites: Enterprise Economics Enterprise Finance Financial Accounting and Reporting corequisites: Financial rehabilitation and bankruptcy of enterprises Financial Management
Summary of the subject: The discipline is aimed at studying the financial condition of enterprises, analyzing assets, cash flows, the value of enterprises and researching the bankruptcy of enterprises, making effective management decisions based on a reasonable analysis of the financial condition of enterprises.
Опис: Topic 1. Theoretical foundations and information support of financial analysis. Topic 2. Horizontal and vertical analysis of financial statements. Topic 3. Assessment of the state of the enterprise's property Topic 4. Analysis of the main elements of current assets of the enterprise. Topic 5. Assessment of liquidity and solvency of the enterprise. Topic 6. Assessment of the financial stability of the enterprise Topic 7. Analysis of business activity of the enterprise Topic 8. Valuation of the enterprise. Topic 9. Analysis of profitability and profitability of the enterprise. Topic 10. Factor analysis. Topic 11. Analysis of production (operational) and financial leverage Topic 12. Comprehensive analysis and rating assessment of the financial condition of the enterprise.
Assessment methods and criteria: Methods of control of knowledge and skills of the applicant in the study of the discipline include: 1. Current control of the applicant's work: • Test survey; • Oral survey in practical classes; • Solving problems and design solutions in the form of independent work; • Execution of an individual task (according to the option) and its protection. 2. Final control: Passing the exam (written and oral components) Written component: • Level 1 tasks - tests; • The task of the 2nd level is to reveal the meaning of the concept, to give a definition; • The third level problem is to solve the problem.
Критерії оцінювання результатів навчання: In the process of training, the applicant must demonstrate active educational activity during the semester and, according to the results of current control, score from 26 to 30 points. Mandatory types of monitoring works include: 1. Testing in VNS - 10 points; 2. Performance of laboratory work with placement in VNS, which are evaluated in accordance with the correct calculations from 0 to 4 points and a total of - 30 points. Final control: On the exam, the applicant can get a maximum of 60 points. The exam consists of written and oral components. Written component - examination ticket, which consists of tasks of three levels, evaluated on a separate scale: Rіven1 - tests 20 tests * 1 point = 20 points; Level 2 - more difficult tests with several correct answers - 4 * 5 points = 20 points Level 3 - Solve the problem - 10 points During oral communication with the teacher, the applicant can receive from 0 to 10 points for answering the examiner's questions.
Recommended books: 1. Власюк Н. І. Фінансовий аналіз: навч. посібник / Н. І. Власюк. – Львів: Вид-во «Магнолія-2006», 2022. – 254 с 2. Тютюнник Ю. М., Дорогань-Писаренко Л. О., Тютюнник С. В. Фінансовий аналіз : навч. посіб. Полтава: Видавництво ПП «Астрая», 2020. 434 с. 3. Кіндрацька Г.І. Аналіз господарської діяльності: підручник / Г.І. Кіндрацька, А.Г. Загородній, Ю.І. Кулиняк. - Львів: Видавництво Львівської політехніки. - 2019.- 320 с 3. Фінансовий аналіз: навч. посіб. / Ковальчук Н.О., Гаватюк Л.С., Єрмійчук Н.І. Чернівці: Чернівецький національний університет ім. Ю. Федьковича. – 2019. – 336 с.