Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Financial Strategies:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Financial Strategies
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Dawid Dawidowicz <Dawid.Dawidowicz@zut.edu.pl>
Inni nauczyciele Dawid Dawidowicz <Dawid.Dawidowicz@zut.edu.pl>
ECTS (planowane) 2,0 ECTS (formy) 2,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
laboratoriaL6 15 1,00,50zaliczenie
wykładyW6 15 1,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of microeconomics.
W-2Knowledge of macroeconomics.
W-3Knowledge of the basics of corporate finance.
W-4Knowledge of financial analysis.

Cele przedmiotu

KODCel modułu/przedmiotu
C-1After completing the course, the student should have the ability to make decisions regarding the company's financial strategies.
C-2The student should acquire the ability to make current and strategic decisions in the company.
C-3The student should have knowledge about acquiring the sources of financing necessary to run the business.
C-4The student should have the ability to make a basic financial analysis of the company.
C-5The student is aware of his knowledge and the necessity of learning throughout life.

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
laboratoria
T-L-1Analysis of the business financing strategy - situational approach.4
T-L-2The cost and structure of capital in the enterprise.3
T-L-3Modelowanie struktury kapitału w przedsiębiorstwie.4
T-L-4The structure of capital and the value of the enterprise. Optimization of the capital structure.4
15
wykłady
T-W-1The concept of business financing strategy in an enterprise.2
T-W-2Characteristics of the financing strategy.2
T-W-3Strategic planning and financial planning.2
T-W-4Net working capital management in an enterprise.2
T-W-5Tools for evaluating the financing strategy of the business including financial, operational and combined leverage.2
T-W-6Financial liquidity strategies.2
T-W-7Dividend payment policy in the company's financials strategy.2
T-W-8Elements of financial engineering.1
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
laboratoria
A-L-1Preparing for the classes.3
A-L-2Participation in auditorium exercises.15
A-L-3Solving tasks.3
A-L-4Preparing to pass the subject.5
A-L-5Colloquium2
A-L-6Consultation2
30
wykłady
A-W-1Reading the indicated literature.10
A-W-2Participation in the classes.15
A-W-3Preparing for the exam.5
30

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture.
M-2Case method.
M-3Multimedia classes.
M-4Project method.

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/9_W01
The student has knowledge about managing the assets of the company.
E_1A_W10C-3, C-4T-L-1, T-L-2, T-W-4, T-W-7M-2, M-3, M-4S-1, S-2
E_1A_D11/9_W02
The student has knowledge about the shape of the capital structure in the company.
E_1A_W11C-3, C-4T-L-3, T-L-2, T-W-6, T-W-1M-1, M-2, M-3S-1, S-2
E_1A_D11/9_W03
The student has knowledge about identifying threats in the company's operations.
E_1A_W12C-2, C-3T-L-1, T-W-6, T-W-8M-1, M-2S-1, S-2

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/9_U01
The student has the ability to assess the operating conditions of the company. He obtained less than 60% of points from the test.
E_1A_U02C-1, C-2, C-4T-L-1, T-W-3, T-W-5M-1, M-2S-1, S-2
E_1A_D11/9_U02
The student has the ability to analyze the financial situation of the enterprise based on data from financial statements.
E_1A_U21, E_1A_U06C-2, C-4T-W-5, T-W-1, T-W-2M-1, M-2, M-3S-1, S-2

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/9_K01
The student is aware of his knowledge and the necessity of learning throughout life.
E_1A_K01C-5T-L-4, T-W-3, T-W-6, T-W-7M-1S-1

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/9_W01
The student has knowledge about managing the assets of the company.
2,0The student has no knowledge about the assets of the company or about how to manage them. He obtained less than 60% of points from the test.
3,0The student has knowledge about particular types of assets in the enterprise and their importance for the company's operations. He obtained 60-67% of points from the test.
3,5The student has knowledge about particular types of property in the enterprise and their significance for the company's operations, their place in the financial statement. He obtained 68-75% of points from the test.
4,0Student posiada wiedzę na temat poszczególnych rodzajów majątku w przedsiebiorstwie, zna teoretyczne podstawy zarządzania nimi, określanai ich znaczenia dla działalności przedsiebiorstwa oraz ich miejsca w sprawozdaniu finansowym. Z testu uzyskał 76-83% punktów.
4,5The student has knowledge of managing the assets of the company, knows the theoretical basis for the assessment of investment projects through the prism of the property structure. He obtained 84-91% of points from the test.
5,0The student has in-depth knowledge of managing the assets of the company. He obtained at least 92% of points from the test.
E_1A_D11/9_W02
The student has knowledge about the shape of the capital structure in the company.
2,0The student has no knowledge about the structure of capital.
3,0The student has a basic knowledge of the capital structure in the company and its importance for the company's operations.
3,5The student has a basic knowledge of the capital structure in the company and its significance for the company's operations, its place in the financial statement.
4,0The student has knowledge of the capital structure in the company, knows the theoretical basis of capital structure management and its importance for the company's operations and its place in the financial statement.
4,5The student has knowledge of the enterprise capital structure management, knows the theoretical basis for the assessment of investment projects through the prism of the capital structure.
5,0The student has in-depth knowledge in the field of enterprise capital structure management.
E_1A_D11/9_W03
The student has knowledge about identifying threats in the company's operations.
2,0The student does not have knowledge about identifying threats in the company's operations.
3,0The student has a basic knowledge of identifying threats in the company's operations through the prism of capital and property.
3,5The student has a basic knowledge about the identification of threats in the company's operations through the prism of capital and assets and the operational activity of the company.
4,0The student has a good knowledge of the identification of threats in the company's operations through the prism of capital and assets as well as the operational activity of the company.
4,5The student has a good knowledge about the identification of hazards in the company's operations through the prism of capital and property, symptoms of the risk of bankruptcy.
5,0The student has a broad knowledge of the identification of hazards in the operation of the enterprise through the prism of capital and property, symptoms of the risk of bankruptcy.

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/9_U01
The student has the ability to assess the operating conditions of the company. He obtained less than 60% of points from the test.
2,0The student does not have the skills to assess the operating conditions of the company. He obtained less than 60% of points from the test.
3,0The student has basic skills in the assessment of investment projects, asset-capital situation of the enterprise. He obtained 60-67% of points from the test.
3,5The student has good skills in the field of assessment of investment projects, asset and capital situation of the enterprise. He obtained 68-75% of points from the test.
4,0The student has good skills on the assessment of the operating conditions of the company. He obtained 76-83% of points from the test.
4,5The student has good skills on the assessment of the operating conditions of the company, is able to draw conclusions from information about the environment of the further and closer to the enterprise. He obtained 84-91% of points from the test.
5,0The student has very good skills on the assessment of the conditions of the company's operation, is able to draw conclusions from information about the environment of the distant and closer enterprise. He obtained at least 92% of points from the test.
E_1A_D11/9_U02
The student has the ability to analyze the financial situation of the enterprise based on data from financial statements.
2,0The student does not have the skills to analyze the financial situation of the company. He obtained less than 60% of points from the test.
3,0The student has basic skills in the field of financial analysis of the company based on the most important rules and financial indicators. He obtained 60-67% of points from the test.
3,5The student has good skills in the field of financial analysis of the company based on financial rules and indicators. He obtained 68-75% of points from the test.
4,0The student has good skills in the analysis of the financial situation of the company based on data from financial statements. He obtained 76-83% of points from the test.
4,5The student has good skills in the analysis of the financial situation of the enterprise based on data from financial statements, as well as the assessment of the financial situation of the further and near surroundings. He obtained 84-91% of points from the test.
5,0The student has very good skills in the analysis of the financial situation of the company based on data from financial statements, as well as the assessment of the financial situation of the further and closer environment. He obtained at least 92% of points from the test.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/9_K01
The student is aware of his knowledge and the necessity of learning throughout life.
2,0The student does not understand the need to deepen knowledge about the financial market.
3,0The student is aware of his knowledge and understands the need to constantly increase her/his knowledge.
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. Ruth Bender, Corporate Financial Strategy, Routledge, 2013
  2. C. Neff, Corporate Finance, Innovation, and Strategic Competition, Springer, Berlin, 2002
  3. W. Bień, Zarządzanie finansami przedsiębiorstwa, Difin, Warszawa, 2005
  4. G.Michalska, Strategie finansowe przedsiębiorstw, ODDK, Gdańsk, 2009
  5. B.Kołosowska, A.Tokarski, M.Tokarski, E.Chojnacka, Strategie finansowania działalności przedsiębiorstw, Oficyna Wydawnicza, Warszawa, 2006
  6. M.Sierpińska, D.Wędzki, Zarządzanie płynnością przedsiębiorstwa, PWN, Warszawa, 2007
  7. A.Duliniec, Finansowanie przedsiębiorstwa. Strategie i instrumenty., PWE, Warszawa, 2011

Literatura dodatkowa

  1. A. Duliniec, Finansowanie przedsiębiorstwa, PWE, Warszawa, 2010
  2. J. Grzywacz, Kapitał w przedsiębiorstwie i jego struktura, SGH, Warszawa, 2008
  3. M. Sierpińska, T. Jachna, Ocena przedsiębiorstwa według standardów światowych, PWN, Warszawa, 2009
  4. pod red. J. Fryc, J. Jaworski, Współczesne przedsiębiorstwo. Zasobowe czynniki sukcesu w konkurencyjnym otoczeniu, WSB, Gdańsk, 2009
  5. M. Hamrol, Analiza przedsiębiorstwa - ujęcie sytuacyjne, AE w Poznaniu, Poznań, 2005
  6. J.Ickiewicz, Pozyskiwanie, koszt i struktura kapitału w przedsiębiorstwie, SGH, Warszawa, 2004

Treści programowe - laboratoria

KODTreść programowaGodziny
T-L-1Analysis of the business financing strategy - situational approach.4
T-L-2The cost and structure of capital in the enterprise.3
T-L-3Modelowanie struktury kapitału w przedsiębiorstwie.4
T-L-4The structure of capital and the value of the enterprise. Optimization of the capital structure.4
15

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1The concept of business financing strategy in an enterprise.2
T-W-2Characteristics of the financing strategy.2
T-W-3Strategic planning and financial planning.2
T-W-4Net working capital management in an enterprise.2
T-W-5Tools for evaluating the financing strategy of the business including financial, operational and combined leverage.2
T-W-6Financial liquidity strategies.2
T-W-7Dividend payment policy in the company's financials strategy.2
T-W-8Elements of financial engineering.1
15

Formy aktywności - laboratoria

KODForma aktywnościGodziny
A-L-1Preparing for the classes.3
A-L-2Participation in auditorium exercises.15
A-L-3Solving tasks.3
A-L-4Preparing to pass the subject.5
A-L-5Colloquium2
A-L-6Consultation2
30
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Reading the indicated literature.10
A-W-2Participation in the classes.15
A-W-3Preparing for the exam.5
30
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_W01The student has knowledge about managing the assets of the company.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
Cel przedmiotuC-3The student should have knowledge about acquiring the sources of financing necessary to run the business.
C-4The student should have the ability to make a basic financial analysis of the company.
Treści programoweT-L-1Analysis of the business financing strategy - situational approach.
T-L-2The cost and structure of capital in the enterprise.
T-W-4Net working capital management in an enterprise.
T-W-7Dividend payment policy in the company's financials strategy.
Metody nauczaniaM-2Case method.
M-3Multimedia classes.
M-4Project method.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.
Kryteria ocenyOcenaKryterium oceny
2,0The student has no knowledge about the assets of the company or about how to manage them. He obtained less than 60% of points from the test.
3,0The student has knowledge about particular types of assets in the enterprise and their importance for the company's operations. He obtained 60-67% of points from the test.
3,5The student has knowledge about particular types of property in the enterprise and their significance for the company's operations, their place in the financial statement. He obtained 68-75% of points from the test.
4,0Student posiada wiedzę na temat poszczególnych rodzajów majątku w przedsiebiorstwie, zna teoretyczne podstawy zarządzania nimi, określanai ich znaczenia dla działalności przedsiebiorstwa oraz ich miejsca w sprawozdaniu finansowym. Z testu uzyskał 76-83% punktów.
4,5The student has knowledge of managing the assets of the company, knows the theoretical basis for the assessment of investment projects through the prism of the property structure. He obtained 84-91% of points from the test.
5,0The student has in-depth knowledge of managing the assets of the company. He obtained at least 92% of points from the test.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_W02The student has knowledge about the shape of the capital structure in the company.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-3The student should have knowledge about acquiring the sources of financing necessary to run the business.
C-4The student should have the ability to make a basic financial analysis of the company.
Treści programoweT-L-3Modelowanie struktury kapitału w przedsiębiorstwie.
T-L-2The cost and structure of capital in the enterprise.
T-W-6Financial liquidity strategies.
T-W-1The concept of business financing strategy in an enterprise.
Metody nauczaniaM-1Information lecture.
M-2Case method.
M-3Multimedia classes.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.
Kryteria ocenyOcenaKryterium oceny
2,0The student has no knowledge about the structure of capital.
3,0The student has a basic knowledge of the capital structure in the company and its importance for the company's operations.
3,5The student has a basic knowledge of the capital structure in the company and its significance for the company's operations, its place in the financial statement.
4,0The student has knowledge of the capital structure in the company, knows the theoretical basis of capital structure management and its importance for the company's operations and its place in the financial statement.
4,5The student has knowledge of the enterprise capital structure management, knows the theoretical basis for the assessment of investment projects through the prism of the capital structure.
5,0The student has in-depth knowledge in the field of enterprise capital structure management.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_W03The student has knowledge about identifying threats in the company's operations.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W12Ma podstawową wiedzę o metodach analizy ekonomiczno-finansowej oraz planowania
Cel przedmiotuC-2The student should acquire the ability to make current and strategic decisions in the company.
C-3The student should have knowledge about acquiring the sources of financing necessary to run the business.
Treści programoweT-L-1Analysis of the business financing strategy - situational approach.
T-W-6Financial liquidity strategies.
T-W-8Elements of financial engineering.
Metody nauczaniaM-1Information lecture.
M-2Case method.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have knowledge about identifying threats in the company's operations.
3,0The student has a basic knowledge of identifying threats in the company's operations through the prism of capital and property.
3,5The student has a basic knowledge about the identification of threats in the company's operations through the prism of capital and assets and the operational activity of the company.
4,0The student has a good knowledge of the identification of threats in the company's operations through the prism of capital and assets as well as the operational activity of the company.
4,5The student has a good knowledge about the identification of hazards in the company's operations through the prism of capital and property, symptoms of the risk of bankruptcy.
5,0The student has a broad knowledge of the identification of hazards in the operation of the enterprise through the prism of capital and property, symptoms of the risk of bankruptcy.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_U01The student has the ability to assess the operating conditions of the company. He obtained less than 60% of points from the test.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
Cel przedmiotuC-1After completing the course, the student should have the ability to make decisions regarding the company's financial strategies.
C-2The student should acquire the ability to make current and strategic decisions in the company.
C-4The student should have the ability to make a basic financial analysis of the company.
Treści programoweT-L-1Analysis of the business financing strategy - situational approach.
T-W-3Strategic planning and financial planning.
T-W-5Tools for evaluating the financing strategy of the business including financial, operational and combined leverage.
Metody nauczaniaM-1Information lecture.
M-2Case method.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the skills to assess the operating conditions of the company. He obtained less than 60% of points from the test.
3,0The student has basic skills in the assessment of investment projects, asset-capital situation of the enterprise. He obtained 60-67% of points from the test.
3,5The student has good skills in the field of assessment of investment projects, asset and capital situation of the enterprise. He obtained 68-75% of points from the test.
4,0The student has good skills on the assessment of the operating conditions of the company. He obtained 76-83% of points from the test.
4,5The student has good skills on the assessment of the operating conditions of the company, is able to draw conclusions from information about the environment of the further and closer to the enterprise. He obtained 84-91% of points from the test.
5,0The student has very good skills on the assessment of the conditions of the company's operation, is able to draw conclusions from information about the environment of the distant and closer enterprise. He obtained at least 92% of points from the test.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_U02The student has the ability to analyze the financial situation of the enterprise based on data from financial statements.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U21Posiada umiejętność uczenia się przez całe życie
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotuC-2The student should acquire the ability to make current and strategic decisions in the company.
C-4The student should have the ability to make a basic financial analysis of the company.
Treści programoweT-W-5Tools for evaluating the financing strategy of the business including financial, operational and combined leverage.
T-W-1The concept of business financing strategy in an enterprise.
T-W-2Characteristics of the financing strategy.
Metody nauczaniaM-1Information lecture.
M-2Case method.
M-3Multimedia classes.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
S-2Ocena podsumowująca: Oral or written, including questions verifying issues raised in lectures / auditoriums.
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the skills to analyze the financial situation of the company. He obtained less than 60% of points from the test.
3,0The student has basic skills in the field of financial analysis of the company based on the most important rules and financial indicators. He obtained 60-67% of points from the test.
3,5The student has good skills in the field of financial analysis of the company based on financial rules and indicators. He obtained 68-75% of points from the test.
4,0The student has good skills in the analysis of the financial situation of the company based on data from financial statements. He obtained 76-83% of points from the test.
4,5The student has good skills in the analysis of the financial situation of the enterprise based on data from financial statements, as well as the assessment of the financial situation of the further and near surroundings. He obtained 84-91% of points from the test.
5,0The student has very good skills in the analysis of the financial situation of the company based on data from financial statements, as well as the assessment of the financial situation of the further and closer environment. He obtained at least 92% of points from the test.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/9_K01The student is aware of his knowledge and the necessity of learning throughout life.
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-5The student is aware of his knowledge and the necessity of learning throughout life.
Treści programoweT-L-4The structure of capital and the value of the enterprise. Optimization of the capital structure.
T-W-3Strategic planning and financial planning.
T-W-6Financial liquidity strategies.
T-W-7Dividend payment policy in the company's financials strategy.
Metody nauczaniaM-1Information lecture.
Sposób ocenyS-1Ocena formująca: Possible oral or written assessment during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0The student does not understand the need to deepen knowledge about the financial market.
3,0The student is aware of his knowledge and understands the need to constantly increase her/his knowledge.
3,5
4,0
4,5
5,0