Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Economic analysis:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Economic analysis | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Ekonomii, Finansów i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Dawid Dawidowicz <Dawid.Dawidowicz@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 3,0 | ECTS (formy) | 3,0 |
| Forma zaliczenia | egzamin | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | The student has an elementary knowledge of accounting and enterprise activity. |
| W-2 | The student knows basic economic categories and is able to use theoretical knowledge to describe and analyze economic processes and phenomena. |
| W-3 | The student has the ability to use a spreadsheet. |
| W-4 | The student is able to supplement and improve acquired knowledge and skills. |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Familiarize students with analytical methods and techniques in business entities. |
| C-2 | Familiarize students with the range of information sources that can be used in the economic analysis of business entities. |
| C-3 | Development of the ability to correctly analyze the economic and financial situation and the linking of results to the decision-making systems of business entities. |
| C-4 | Shaping the formulation of assessments of business entities' activities, consideration and interpretation of the relationships between phenomena occurring within entities and in their environment. |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| laboratoria | ||
| T-L-1 | Methods of economic analysis. Analytical indicators, indexing changes. | 2 |
| T-L-2 | Production analysis, Rhythmicity of production, Assortment structure. | 2 |
| T-L-3 | Analysis of fixed assets and equipment, inventory analysis. Employment analysis | 3 |
| T-L-4 | Pass a subject | 1 |
| T-L-5 | Initial analysis of the balance sheet and profit and loss statement. | 3 |
| T-L-6 | Ratio analysis (profitability, liquidity, debt) | 5 |
| T-L-7 | Break-even point analysis, financial leverage and operating leverage. | 2 |
| T-L-8 | Costs Analysis. | 4 |
| T-L-9 | Assessment of investment effectiveness. | 6 |
| T-L-10 | Presentation of the analysis of the selected area, final subject pass | 2 |
| 30 | ||
| wykłady | ||
| T-W-1 | The essence and importance of economic analysis in enterprise management, sources of information, methods of economic analysis, forms of presentation of the results of the analysis | 1 |
| T-W-2 | Production analysis. Rhythmicity of production. Assortment structure. Production quality analysis. | 1 |
| T-W-3 | Analysis of fixed assets. Inventory analysis. Employment analysis | 1 |
| T-W-4 | Initial vertical analysis, horizontal and cross-analysis of financial statements. | 2 |
| T-W-5 | Indicators and systems of indicators in the assessment of the financial situation of the enterprise, criteria for the assessment of the financial situation of the enterprise | 1 |
| T-W-6 | Cost analysis - essence, functions, cost classification, examination by type and calculation, evaluation of deviations, analysis of the unit cost | 1 |
| T-W-7 | Financial leverage and its impact on the company's capital structure, operating leverage | 1 |
| T-W-8 | Analysis of the effectiveness of development projects | 2 |
| 10 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| laboratoria | ||
| A-L-1 | Participation in classes. | 30 |
| A-L-2 | Preparation for the classes. | 8 |
| A-L-3 | Preparing to pass the subject. | 8 |
| A-L-4 | Preparation of own assessment (analysis) of the selected business area of the business entity. | 9 |
| 55 | ||
| wykłady | ||
| A-W-1 | Participation in classes. | 10 |
| A-W-2 | Reading and analysis of the indicated literature. | 3 |
| A-W-3 | Preparing for the exam. | 5 |
| A-W-4 | Exam | 2 |
| 20 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | Methods: informative lectures, descriptions and explanations. |
| M-2 | Problem methods: problem lectures. |
| M-3 | Practical methods: laboratory exercises. |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Ongoing verbal checking of the level of acquiring substantive knowledge |
| S-2 | Ocena formująca: Assessment of self-solved examples |
| S-3 | Ocena formująca: Attendance at exercises |
| S-4 | Ocena podsumowująca: Development of an evaluation (analysis) of a selected area of business activity |
| S-5 | Ocena podsumowująca: Test verifying the issues discussed during the lectures |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_C10_W01 The student knows the methods and tools of economic analysis, including data acquisition techniques that allow describing and assessing economic phenomena and processes | Ec_1A_W06, Ec_1A_W12 | — | C-1 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8 | M-1, M-2, M-3 | S-5, S-4, S-1, S-3 |
| Ec_1A_C10_W02 The student has knowledge of sources of information that can be used in assessing the economic situation of an economic entity | Ec_1A_W07, Ec_1A_W06 | — | C-2 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8 | M-1, M-2, M-3 | S-5, S-4, S-1, S-3 |
Zamierzone efekty uczenia się - umiejętności
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_C10_U01 The student can use the basic theoretical knowledge and identify the source of data for analyzing specific processes and economic phenomena. | Ec_1A_U01, Ec_1A_U02, Ec_1A_U03, Ec_1A_U21 | — | C-3, C-4 | T-L-1, T-L-2, T-L-3, T-L-8, T-L-9, T-L-5, T-L-7, T-L-6 | M-1, M-2, M-3 | S-5, S-4, S-3 |
| Ec_1A_C10_U02 Interprets the results of the analysis to assess the economic situation of the enterprise | Ec_1A_U08, Ec_1A_U10 | — | C-3, C-4 | T-L-1, T-L-2, T-L-10, T-L-3, T-L-8, T-L-9, T-L-5, T-L-7, T-L-4, T-L-6 | M-1, M-2, M-3 | S-4, S-2, S-3 |
| Ec_1A_C10_U03 The student is able to properly analyze the causes and course of specific processes and economic phenomena. | Ec_1A_U11 | — | C-3, C-4 | T-L-1, T-L-2, T-L-10, T-L-3, T-L-8, T-L-9, T-L-5, T-L-7, T-L-4, T-L-6 | M-1, M-2, M-3 | S-4, S-3 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_C10_K01 The student knows how to participate in building economic projects, knows the economic aspects of this activity. | Ec_1A_K02 | — | C-3, C-4 | T-L-1, T-L-2, T-L-3, T-L-8, T-L-9, T-L-5, T-L-7, T-L-6 | M-1, M-2, M-3 | S-4, S-3 |
| Ec_1A_C10_K02 The student is aware of the need for improvement and lifelong learning | Ec_1A_K02 | — | C-3, C-4 | T-L-10, T-L-4 | M-1, M-2, M-3 | S-4, S-2 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_C10_W01 The student knows the methods and tools of economic analysis, including data acquisition techniques that allow describing and assessing economic phenomena and processes | 2,0 | Student has a trace level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems he puts in during the classes he performs incorrectly even in cooperation and with the help of the teacher. |
| 3,0 | Student has a low level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems posed during classes are perceived and solved after being guided by the teacher. | |
| 3,5 | Student has a basic level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems posed during classes are perceived and solved after being guided by the teacher. Is interested in deepening the news and improving the efficiency of its operation. | |
| 4,0 | Student presents a good level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, performs an incomplete and factual analysis of given problems and thematic issues. | |
| 4,5 | Student presents a very good level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, performs incomplete and factual analyzes of given problems and thematic issues. | |
| 5,0 | Student presents a high level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, in a full and factual way analyzes the set problems and thematic issues. | |
| Ec_1A_C10_W02 The student has knowledge of sources of information that can be used in assessing the economic situation of an economic entity | 2,0 | Student has a trace level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems she/he puts in during the classes he performs incorrectly even in cooperation and with the help of the teacher |
| 3,0 | Student has a low level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems posed during classes are perceived and solved after being guided by the teacher. | |
| 3,5 | Student has a basic level of substantive knowledge, shows problems during the analysis of set problems and thematic issues. The problems posed during classes are perceived and solved after being guided by the teacher. | |
| 4,0 | Student presents a good level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, performs an incomplete and factual analysis of given problems and thematic issues. | |
| 4,5 | Student presents a very good level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, performs incomplete and factual analyzes of given problems and thematic issues. | |
| 5,0 | Student presents a high level of substantive knowledge, independently and correctly selects and interprets techniques that evaluate economic phenomena and processes, in a full and factual way analyzes the set problems and thematic issues. |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_C10_U01 The student can use the basic theoretical knowledge and identify the source of data for analyzing specific processes and economic phenomena. | 2,0 | Student is not able to use theoretical knowledge to identify and interpret economic phenomena and processes, does not analyze the problems and thematic issues, during the class is limited to the implementation of instructions, does not actively participate in the classes, is not interested in improving one's skills. |
| 3,0 | The student is able to sufficiently use theoretical knowledge to identify and interpret economic phenomena and processes. Moreover identifies problems in the analysis and interpretation of the thematic issues. The student is able to solve problems after being guided by the lecturer. | |
| 3,5 | Student is able to use theoretical knowledge to identify and interpret economic phenomena and processes, shows problems in the analysis and interpretation of thematic issues, solves them after being directed by the teacher, is interested in raising their knowledge and skills. | |
| 4,0 | The student is able to use theoretical knowledge to identify and interpret economic phenomena and processes, in an incomplete way analyzes the set problems and thematic issues, demonstrates creativity in action, has problems in arguing the analysis made. | |
| 4,5 | Student is able to use theoretical knowledge very well to identify and interpret economic phenomena and processes, performs incomplete analysis of problems and thematic issues, demonstrates creativity in action and ease in arguing analyzes. | |
| 5,0 | Student is able to perfectly use theoretical knowledge to identify and interpret economic phenomena and processes, in a full and factual way analyzes the set problems and thematic issues, demonstrates creativity in action and ease in arguing the analyzes made. | |
| Ec_1A_C10_U02 Interprets the results of the analysis to assess the economic situation of the enterprise | 2,0 | |
| 3,0 | Interprets the elementary results of the analysis to assess the economic situation of the enterprise | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 | ||
| Ec_1A_C10_U03 The student is able to properly analyze the causes and course of specific processes and economic phenomena. | 2,0 | Student is not able to use theoretical knowledge to identify and interpret economic phenomena and processes, does not analyze the problems and thematic issues, during the class is limited to the implementation of instructions, does not actively participate in the classes, is not interested in improving one's skills. |
| 3,0 | Student is able to sufficiently use theoretical knowledge to identify and interpret economic phenomena and processes, shows problems in the analysis and interpretation of the thematic issues raised, solves them after being guided by the teacher. | |
| 3,5 | Student is able to use theoretical knowledge to identify and interpret economic phenomena and processes, shows problems in the analysis and interpretation of thematic issues, solves them after being directed by the teacher, is interested in raising her/his knowledge and skills. | |
| 4,0 | The student is able to use theoretical knowledge to identify and interpret economic phenomena and processes, incompletely analyzes the problems and thematic issues, shows creativity in action however, has problems in arguing the analyzes results. | |
| 4,5 | The student is able to use theoretical knowledge very well to identify and interpret economic phenomena and processes, performs incomplete analysis of problems and thematic issues, demonstrates creativity in action and easy argumentation of analyzes results. | |
| 5,0 | The student is able to perfectly use theoretical knowledge to identify and interpret economic phenomena and processes, in a full and factual way analyzes the set problems and thematic issues, demonstrates creativity in action and ease in arguing the analyzes results. |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_C10_K01 The student knows how to participate in building economic projects, knows the economic aspects of this activity. | 2,0 | The student has a trace of substantive knowledge, does not actively participate in the classes, is not interested in deepening the information and improving the efficiency of its operation. |
| 3,0 | Student presents a sufficient level of substantive knowledge, is characterized by little creativity in action and in establishing contacts, has communication problems, is not actively involved and participates in classes, analyzes and interprets thematic issues after being directed by the teacher. | |
| 3,5 | The student presents a good level of substantive knowledge, is characterized by little creativity in action and in establishing contacts, is communicative, is not actively involved and participates in classes, analyzes and interprets thematic issues after being guided by the teacher, can not fully argue his opinions. | |
| 4,0 | The student presents a good level of substantive knowledge, is characterized by creativity in action and easy to make contacts, is communicative, is involved and actively participates in classes, analyzes and interprets thematic issues after being guided by the teacher, can not fully argue his beliefs. | |
| 4,5 | The student presents a very good level of substantive knowledge, is characterized by creativity in action and ease in establishing contacts, is communicative, is involved and actively participates in classes, correctly analyzes and interprets thematic issues, can argue his beliefs. | |
| 5,0 | The student presents a high level of substantive knowledge, is characterized by creativity in action and ease in establishing contacts, is communicative, is involved and actively participates in classes, independently and correctly analyzes and interprets thematic issues, can argue his beliefs. | |
| Ec_1A_C10_K02 The student is aware of the need for improvement and lifelong learning | 2,0 | |
| 3,0 | The student is aware of the need for improvement and lifelong learning to a sufficient degree | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Literatura podstawowa
- Raiyani Jagadish R., Financial Ratios & Financial Statement Analysis, New Century Publications, 2011
- Lyn M. Fraser, Understanding Financial Statements, 2011
- Preston McAfee, Caltech, Introduction to Economic Analysis, Duke University, 2009
- Bednarski L. Borowiecki R., i inni, Analiza ekonomiczna w przedsiębiorstwie, Akademia Ekonomiczna Wrocław, Wrocław, 2001, wydanie piąte poprawione i uzupełnione
- Sierpińska M., Jachna T., Ocena przedsiębiorstwa wg. standardów światowych, PWN, Warszawa, 2006, Wydanie trzecie zmienione i uaktualnione