Economy and Finance (online)

The aim of this module is to acquaint students with the basic structure of corporate finance, with the general principles of financial management, to clarify the importance of property and company’s capital structure for financial decision-making. Furthermore, the module will lead students to understand the relationships between production volume planning, prices, costs and profit, it will acquaint them with the basic procedures of cash flow and liquidity management in the company and the methods used for their analysis and evaluation.

Lecturer of the study module

Ing. Jiří Mach, Ph.D.


The necessary basis for orientation in financial issues is the acquisition and understanding of the basic links and explanatory power of data on the structure of assets and capital and profit generation. The information contained in the financial statements is the basis for a number of methods, relationships and evaluation indicators that are used in different areas and levels of financial management. At the same time, it is necessary to understand the specifics and ways of applying the most general principles and principles of financial management as well as distinguishing specific issues that address common topics, i.e. operational management, and which have a longer time horizon and are closely linked to the established business development strategy, i.e. those dealing with strategic management.


  • Financial statements
  • Cash flow
  • Inventory management
  • Receivables management
  • Profitability indicators
  • Liquidity rations


  • SYNEK M., KISLINGEROVÁ E. a kol., Podniková ekonomika, Praha, C.H.Beck, ISBN 978-80-7400-274-8.
  • KISLINGEROVÁ E., Manažerské finance, Praha, C.H.Beck, ISBN 978-80-7400-194-9.
  • SEDLÁČEK J., Účetnictví pro manažery, Praha, Grada Publishing, ISBN 80-247-1195-8.
  • VALACH J. a kol., Finanční řízení podniku, Praha, Ekopress, ISBN 80-86119-21-1.
  • VALACH J. a kol., Investiční rozhodování a dlouhodobé financování, Praha, Ekopress, ISBN 978-80-86929-71-2.