Infopaket

Financial Analysis

ВБ 2.2

Вибіркова дисципліна для ОП

First

2023/2024

8 Semester

6

PR 2 Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of the companies. PR 4 Form and analyze financial, management, tax and statistical reporting of the companies and correctly interpret the information obtained for management decisions. PR 5 To have methodological tools for accounting, analysis, control, audit and taxation of economic activity of the companies.

Full-time form

1) Knowledge: economic categories, laws and principles, as well as causal and functional relationships that exist between processes and phenomena at the micro level; fundamental sections of mathematics to the extent necessary for the application of analysis of economic and socio-economic phenomena and processes; 2) Ability: to isolate and analyze economic information; apply the main economic categories, principles and laws on economic phenomena and processes that occur in the activities of economic entities; 3) Skills: mastery of general scientific and special methods of research of economic phenomena and processes of economic entities.

Financial analysis describes the basic principles and methods of diagnosing the financial condition of the company, finding unused reserves of the company and providing practical recommendations based on the results of its improvement. The discipline consists of two content modules: - content module 1 "Theoretical foundations of financial analysis of economic entities" (includes topics 1-5), which deals with the theoretical foundations of financial analysis, including the nature, purpose, objectives and basic principles of financial analysis, the main sources of information. - content module 2 "Methods for determining the financial condition of economic entities" (includes topics 6-10), aimed at developing practical skills in the selection and application of methods of financial analysis.

The main recommended literature: 1. Economic analysis: [textbook]. Golovanenko M.V., Golovko I.V., Golovko V.I., and others. Ed. G.M Filyuk, V.I. Golovko. K.: VC "Academy", 2021. 880 p. 2. Mnyh E.V., Barabash N.S. Financial analysis: [textbook]. Kyiv: KNTEU, 2014. 536 p. 3. Trynka L. Ya., Ivanchuk (Lipchanska) O.V. Financial analysis: [textbook]. Kyiv: Alerta, 2014. 768 p. 4. Tiyttiynnyk Y.M. Financial analysis: [textbook]. Kyiv: Knowledge, 2012. 815 p. The additional recommended literature: 1. Derun I.A. Economic analysis (educational and methodological complex for students majoring in 076 "Entrepreneurship, trade and exchange activities"). Kyiv-Kharkiv: Publisher Oleksandr Savchuk, 2020. 120 p. 2. Mysaka G.V., Derun I.A. Determination and evaluation of indicators of investment attractiveness of the company according to financial statements. Finance of Ukraine. 2018. No. 3. P. 116–128.

The Lessons are held in the form of lectures, seminars and independent work. For this purpose, the following teaching methods are used: performance of analytical and calculation tasks, oral answer, analytical project, tests, exam.

Evaluation scheme: 1) Execution of creative analytical and computational tasks and oral answer (PR 1.1-1.10; 2.1-2.7; 3.1) - 14 points / 8 points 2) Analytical report in the form of the financial condition of the enterprise (PR 1.1-1.10; 2.1-2.7; 3.1; 4.1) - 20 points / 12 points 3) Test (2MNC each max. 13 points) (PR 1.1-1.10; 2.1-2.7; 3.1; 4.1) - 26 points / 16 points 4) Exam - 40 points / 24 points

Ukrainiane