Analysis of financial and economic activities
Description: The discipline gives an idea of analysis as a system of knowledge about the methods of research of financial and economic activities of an enterprise. It contributes to the assimilation of basic techniques and criteria of financial and managerial analysis, the formation of students' skills in analyzing financial and economic activities, assessing the current financial condition of an economic entity and the expected prospects for its development. As a result of studying this discipline, the student acquires competencies and skills in the field of analyzing financial and economic activities and interpreting its results for making managerial decisions, developing measures to improve the financial condition of the enterprise. The analysis is based on the financial and management reports available to the company, as well as planning, reporting and other documentation
Amount of credits: 10
Пререквизиты:
- Enterprise Economics
Course Workload:
| Types of classes | hours |
|---|---|
| Lectures | 30 |
| Practical works | 60 |
| Laboratory works | |
| SAWTG (Student Autonomous Work under Teacher Guidance) | 60 |
| SAW (Student autonomous work) | 150 |
| Form of final control | Exam |
| Final assessment method |
Component: University component
Cycle: Profiling disciplines
Goal
- formation of students' knowledge, skills and abilities in the field of financial and managerial analysis of the company's activities, assessment of the current financial and economic condition of the facility and the expected prospects for its development for making managerial decisions
Objective
- to study the main economic categories, principles and approaches to the analysis of financial and economic activities, to get acquainted with the information base and methods of analysis
- to acquire the skills of performing practical calculations for the analysis of financial and economic activities, taking into account the specifics of the company's activities
- to gain skills in interpreting the results of the analysis of financial and economic activities for making a management decision
Learning outcome: knowledge and understanding
- have an idea of the place and role of financial and economic analysis in the overall management system;
- to know the subject, object and methods of analysis of financial and economic activities
- to know the specific principles, techniques and methods of organizing and conducting an analysis of financial and economic activities
Learning outcome: applying knowledge and understanding
- have practical skills in the field of performing calculations related to the analysis of financial and economic activities, making optimal management decisions based on them to achieve the goals of enterprises
Learning outcome: formation of judgments
- be able to apply the acquired knowledge in practice for the purposes of control and analysis, finding financial resources to increase productivity, identify reserves and increase profitability
Learning outcome: communicative abilities
- to use modern technical means and information technologies to solve communication problems during analysis, as well as the ability to work in a team to implement tasks, correctly defend their point of view, and offer new solutions
Learning outcome: learning skills or learning abilities
- mastering the skills of acquiring new specialized knowledge necessary for daily professional activities and continuing education in the master's degree, striving for professional and personal growth
Teaching methods
- interactive lecture (the use of the following active forms of learning: guided discussion or conversation; moderation; demonstration of slides or educational films; motivational speech);
- creation of scenarios for the development of various situations based on the specified conditions;
- information and communication (classes in a computer classroom using professional application software packages);
- search and research (independent research activities of students in the learning process);
- performing practical tasks.
Key reading
- Комплексный анализ хозяйственной деятельности предприятия: Учебное пособие / Под ред. Бариленко В.И.. - М.: Форум, 2018. - 416 c.
- Савицкая Г.В. Теория анализа хозяйственной деятельности: Учебное пособие. - М.: Инфра-М, 2018. - 352 c.
- Шеремет А.Д. Анализ и диагностика финансово-хозяйственной деятельности предприятия: Учебник. - М.: Инфра-М, 2017. - 352 c.
- Заманбеков Ш.З. Кәсіпорынның шаруашылық қызметін талдау. – Алматы: Экономика, 2016. – 220 б.
Further reading
- Жилкина, А. Н. Финансовый анализ : учебник и практикум для бакалавриата и специалитета. — Москва : Издательство Юрайт, 2019. - 285 с.
- Техника финансового анализа в контексте антикризисного управления предприятием: Учебное пособие/ О.В.Куур, Р.А. Костырко. - Усть-Каменогорск, ВКГТУ, 2019. – 170 с.
