Veidlapa Nr. M-3 (8)
Study Course Description
Basics of Enetrprise Financial Management
Course Code
VVDG_038
Branch of Science
Economics and Business
ECTS
3.00
Target Audience
Rehabilitation
LQF
Level 7
Study Type And Form
Full-Time
Study Course Implementer
Course Supervisor
Alina Dūdele
Structure Unit Manager
Daiga Behmane
Structural Unit
Health Management Teaching Group
Contacts
Dzirciema street 16, Rīga
About Study Course
Objective
To get knowledge about financial statements of enetrprise, develop basic skills in financial analysis and calculation of cost of products/services.
Preliminary Knowledge
Basic economics.
Learning Outcomes
Knowledge
1.Students understand the reflection of economic activity results in financial statements, understand the principles of cost accounting, understand cost calculation methods.
Skills
1.Students can analyze and interpret simple financial statements, prepare an investment plan for a new project.
Competences
1.Students are able to critically analyze the information included in the company's financial statements, are able to calculate the cost of the service, analyze revenue and cost flows.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
Analysis of the company's financial reports, cost calculation of the service, preparation of the investment plan.
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
Presentation of new service cost calculation, investment volume calculation, selection of investment sources.
|
||
|
2.
Examination |
-
|
-
|
|
Ability to critically analyze information, justification of conclusions, maintenance of information necessary for analysis.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Personnel remuneration types. Personnel costs.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Evaluation of capital investment projects. Sources of investements.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Financial reflection of economic activity. Resource types. Resource cost. Cost analysis.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
4
|
Topics
|
Interpretation of financial reports.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
4
|
Topics
|
Evaluation of capital investment projects. Sources of investements.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
4
|
Topics
|
Financial reflection of economic activity. Resource types. Resource cost. Cost analysis.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
4
|
Topics
|
Personnel remuneration types. Personnel costs.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Interpretation of financial reports.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
24 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
M.Rurāne. Finanšu pārvaldība un analīze. Rīga, 2019.
2.
R.Gruen, A.Howarth. Financial management ion health services. 2005.
Additional Reading
1.
L.Guinness, V.Wiseman. Introduction to Health Economics. 2011.