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ECONOMIC AND FINANCIAL ANALYSIS

Course Code: CIG 313 • Study year: III • Academic Year: 2019-2020
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Camelia Burja
Seminar tutor: Camelia Burja
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 5

Course aims:

To form and develop students’ capacity to use methods and techniques in order to analyse the economic and financial company phenomena.
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Course Entry Requirements:

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Course contents:

1. Object and methodology of the Economic-financial analysis 2. The analysis of Turnover revenue 3. Analysis of Value Added 4. Analysis of Human Resource Management 5. Analysis of Fixed Asset Management 6. Analysis of Profitability

Teaching methods:

Lecture, conversation, case study,exercises.

Learning outcomes:

- Application of adequate tools to analysis the influence of internal and external environment on enterprise/organization - Application of adequate tools for solving the problems related to the relations between the enterprise/organization phenomena - Solving problems/situations specific to human resource activity, fixed capital and in the field of economic-financial results - Drawing up of a study about posibilities to analyse the activity of a enterprise/organisation

Learning outcomes verification and assessment criteria:

Written exam – 70%; verification during semester – 30%.

Recommended reading:

• Burja Camelia, Analiză economico-financiară, Aspecte metodologice şi aplicaţii practice, Casa Cărţii de Ştiinţă (House of Science Book), Cluj-Napoca, 2009
• Helfert E., Techniques of Financial Analysis, a guide to value creation, BMT Publishing House, Bucureşti, 2006
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