Type of course: |
Compulsory |
Language of instruction: |
English |
Erasmus Language of instruction: |
English |
Name of lecturer: |
Iulian Bogdan Dobra |
Seminar tutor: |
Iulian Bogdan Dobra |
Form of education |
Full-time |
Form of instruction: |
Class / Seminary |
Number of teaching hours per semester: |
28 |
Number of teaching hours per week: |
2 |
Semester: |
Autumn |
Form of receiving a credit for a course: |
Grade |
Number of ECTS credits allocated |
4 |
Course aims:
- Knowledge of economic and financial phenomena specific to the activity of companies, results and associated risks - Acquiring the main indicators for analyzing the economic-financial activity - Identifying internal reserves and the possibilities of their involvement in the economy of companies
- Formation of practical skills for analysis and interpretation of forms of manifestation of economic phenomena based on economic and financial indicators
- Training the capacity for analysis and efficient management of resources
Course Entry Requirements:
MICROECONOMICS, BASIS OF ACCOUNTING
Course contents:
Ch.1 Object, content and methods of the Economic-Financial Analysis; Ch.2 The analysis of Turnover (Sales) revenue; Ch.3 Analysis of Value-added; Ch. 4. Analysis of Labour force, Ch. 5 Fixed Assets Management Analysis; Ch. 6 Material Resources Analysis; Ch. 7 Expenditure Analysis; Ch. 8 Profitability Analysis; Ch. 9 Balance Sheet Analysis.
Teaching methods:
Lecturing, Demonstrating, Calculus, Collaborating (i.e. Classroom discussion, Debriefing, Classroom Action Research).
Learning outcomes:
- Application of basic principles and methods for solving problems, well-defined situations, typical of the field in the conditions of qualified assistance;
- Appropriate use of standard evaluation criteria and methods to assess the quality, merits and limitations of processes, programs, projects, concepts, methods and theories.
Learning outcomes verification and assessment criteria:
Written test examination– 80%; Verification during semester – 20%.
Recommended reading:
Achim, M.V,
Financial economic-analysis. Exercises and practical studies, Risoprint
, Cluj-Napoca
, 2017
, book
Burja, C.,
Financial economic-analysis. Methodological aspects and practical applications, Casa Cărții de Știință
, Cluj-Napoca
, 2009
, book
Dave, E. Vance,
Financial analysis and decision making, McGraw-Hill
, New York
, 2003
, book