ECTS
ECTS Course Catalogue
Course details
Course code: RESS20125f12Semester: 2012/2013 winter
Name: Analysis of activities and development of agribusiness enterprises
Major: Economics
Study Type: second cycle
Course type: optional
Study Semester: 3
ECTS points: 0
Hours (Lectures / Tutorials / Other): 15 / 30 / 0
Lecturer: dr inż. Jan Spiak
Language of instruction: Polish
Learning outcomes: The student acquires the ability to Apple methods of economic analysis to evaluate the effectiveness of activities and development of agribusiness enterprises. Able to prepare and make rational decisions based on technical analysis methods of economic and financial companies and evaluate the effectiveness of investments and sources financing .
Competences: After completion of the course the student is prepared to perform financial analysis in the enterprises. He can make financial decisions and investment in the company.
Prerequisites:
Course content: Subjects of lectures: 1. Agri-business and agribusiness enterprises, basic classification criteria and legal and organizational forms; forms of enterprise integration 2. Methods of enterprise assessment: its object, classification and source of information 3. Investigation methods used in analysis 4. Analysis of manufacturing factors in a company and agricultural enterprise 5 – 6. Preliminary analysis of financial statements ( balance sheet, Tentative analysis of financial reports (balance sheet, profit and loss account, cash flow) in a company, cooperative and agricultural enterprise. 7. Analysis and assessment of stocks of fixed and current assets of a company, cooperatives and agricultural enterprise. 8 . Analysis and assessment of capital assets in a company and agricultural enterprise. 9. Analysis and assessment of human resources in a company and agricultural enterprise. 10 -11. Assessment of effectiveness of enterprises activities in agri-business: a. analysis of activity cost in a company, cooperative and agricultural enterprise b. analysis of sales revenue in a company, cooperative and agricultural enterprise c .analysis of financial results in a company, cooperative and agricultural enterprise 12 . Indication assessment of financial condition in a company, cooperative and agricultural enterprise. 13 -14 . Development decisions – analysis and assessment of effectiveness of investment projects. 15. Sources for financing investments in a company, cooperative and an enterprise. Subjects of classes: 1. Legal and economic conditions of activity of enterprises in agri-business 2. Characteristics of different legal and organizational forms of business entities in agri-business: companies, cooperatives and agricultural enterprises 3. Financial reports as sources of information in economic-financial analysis in an enterprise 4. Horizontal and vertical analysis of balance in a company, cooperative and an agricultural enterprise 5. Analysis of profit and loss account in a company, cooperative and an agricultural enterprise 6. Cash flow analysis in a company, cooperative and an agricultural enterprise 7. Fixed assets assessment in a company, cooperative and an agricultural enterprise 8. Current assets assessment in a company, cooperative and an agricultural enterprise 9. Capital assets assessment in a company, cooperative and an agricultural enterprise 10. Human resources assessment in an enterprise 11. Analysis of factors influencing financial result in an enterprise: a. operational costs b. sales revenue 12. Financial results assessment in a company, cooperative and an agricultural enterprise 13. Usage of indication analysis in assessment of financial situation of an enterprise 14. Account of effectiveness of investment undertakings in an enterprise – straight-line and discount methods 15. Account financial performance in the enterprise.
Recommended literature: 1. Gołębiowski G., Tłaczała A. 2009: Analiza finansowa w teorii i praktyce. Difin, Warszawa. 2. Pomykalska B., Pomykalski P. 2007:Analiza finansowa przedsiębiorstwa. Wydawnictwo Naukowe PWN, Warszawa. 3. Skowronek – Mielczarek A., Leszczyński Z. 2008: Analiza działalności i rozwoju przedsiębiorstwa. PWE, Warszawa . 4. Sierpińska M., Jachna T. 2007: Ocena przedsiębiorstwa według standardów światowych. PWE, Warszawa. 5. Sierpińska M., Jachna T. 2007: Metody podejmowania decyzji finansowych. Analiza przykładów i przypadków. Wydawnictwo Naukowe PWN, Warszawa. 6. Szymańska E.2006: Analiza przedsiębiorstw agrobiznesu. Wyd. SGGW Warszawa.
Assessment methods: Mandatory credit exercise of knowledge to pass 60%.
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