Methodology of finance and accounting scientific research


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Financial management

Trimester

Duration

Type of course (mandatory, elective)

ECTS credits

Student workload

1

10 weeks,

20 hours in class

Mandatory

4

90 hours (10 h. lectures, 10 h. seminars, 100 h. self-study time)

Requirements for participation

Type of exam (oral, written, term paper etc.)

Methods of teaching and learning (lecture, seminars etc.)

Course Coordinator

Lectures, once a week;

seminar / discussion, once a week.

 

Writen

 

Lectures, seminars, discussions on the basis of lecture materials and students’ reading, presentations, project work, Internet search, course paper, self-study activities, tests, case studies.

Svitlana Kuznetsova, Doctor of Economics, Full Professor

Learning outcomes

This course will introduce the fundamental basic knowledge of the financial decision-making process and the analysis of value creation, current discussions on corporate governance, ethical dilemmas, globalization of finance, strategic alliances and provide a more global perspective of financial management.

By the end of the course the students should be able to:

- design the financial management system in terms of the three major decision areas that confront the financial manager;

- generate the goal of the firm and summarize why shareholders' wealth maximization is preferred over other goals;

- calculate, implement and evaluate both the future and present value of: (a) an amount invested today; (b) a stream of equal cash flows (an annuity); and (c) a stream of mixed cash flows;

- summarize interest factor tables and judge how they provide a shortcut to calculating present and future values;

- clarify risk and return in a portfolio context, and predict between individual security and portfolio risk;

- define and explain the capital-asset pricing model (CAPM), beta, and the characteristic line. Calculate a required rate of return using the capital-asset pricing model (CAPM);

- define, calculate, and categorize (according to liquidity, financial leverage, coverage, activity, and profitability) the major financial ratios and generate what they can tell us about the firm, a firm’s operating cycle and cash cycle;

- reflect, differentiate ratios to analyze a firm's health and then recommend reasonable alternative courses of action to improve the health of the firm, a firm’s return on investment (i.e., “earning power”) and return on equity using a DuPont approach;

- design and prepare a cash budget from forecasts of sales, receipts, and disbursements know why such a budget should be flexible;

- differentiate and describe the relationship between profitability, liquidity, and risk in the management of working capital.

Contents

Module 1.

Introduction to Financial management

The Time Value of Money

Risk and Return

Financial Statement Analysis

Funds Analysis, Cash-Flow Analysis, and Financial Planning

Overview of Working Capital Management

Required Returns and the Cost of Capital

Capital Structure Determination

Dividend Policy

Literature

Compulsory reading

  1. Van Horne, Wachowicz (2008) Fundamentals of Financial Management/13th Edition, Pearson Education Limited.

Recommended reading

  1. Kuznetsova S. (2014) Financial management,Kyiv, CUL

  2. Brigham E.F., Gapenski L.C. (2003). Financial Management. Theory and Practice. 6h Edition, The Dryden Press

  3. Stanley B. Block, Geoffrey A. Hirt, (2009). Foundations of Financial Management (Including accompanying Cases text) 13th ed., New York: McGraw Hill, Inc

  4. Ross, Westerfield and Jordan (2008), Fundamentals of Corporate Finance, 8th Edition, McGraw-Hill.
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