Inhalt

[ 986CAINCI2K21 ] KS CI2: Financial analysis

Versionsauswahl
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Robert Bauer 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites KS BC1: Induction-team development UND KS BC2: Foundations of management UND KS BC3: Foundational readings and academic writing
Original study plan Master's programme Leading Innovative Organizations 2021W
Objectives
  • Understand the key concepts of financial analysis—including their limitations and practical relevance.
  • Gain the ability to interpret corporate reports on economic success and risk exposure.
  • Know when (i.e. under what conditions and with what goal) to use which instrument of financial analysis.
  • Understand the link between financial analysis and complementary non-monetary measures (e.g. balanced score card).
  • Understand the connection between financial performance measures (KPIs) and strategic considerations.
  • Understand the role of financial performance measures as instruments for guiding attention and directing efforts.
  • Critically reflect on the institutional function of financial analysis and reporting.
Subject This course provides an foundational understanding of the role and conceptual underpinnings of financial analysis and corporate financial reporting. It enables students to conduct and interpret financial analyses—drawing on a fundamental understanding of their managerial and societal impact.
Criteria for evaluation Attendance and participation (20%); Pre-readings (20%); Post-module assignment (60%)
Methods Lectures, discussion questions, discussions
Language English
Study material Changing materials depending on topic
Changing subject? No
Corresponding lecture 986CAINCI2K19: KS Innovation and new markets (3 ECTS)
On-site course
Maximum number of participants 40
Assignment procedure Direct assignment