Course code VadZ4073

Credit points 6

Analysis of Economic Activities

Total Hours in Course162

Number of hours for lectures16

Number of hours for seminars and practical classes48

Independent study hours98

Date of course confirmation20.05.2013

Responsible UnitInstitute of Business and Management Science

Course developer

author

Jānis Sprukts

Mg. oec.

Course abstract

After the study of the above subject the students become aware of the goals, tasks, kinds and methods of analysis of farming activities. The students acquire practical knowledge for analysis of production and sale, using of production resources and production costs. The students appreciate electivity of investments, effectiveness and profit analyse, production costs analyse, bankruptcies analyse and balance of book-keeping analyse.

Learning outcomes and their assessment

After completing the course, students will have:
• knowledge – on the goals, objectives, methods and techniques of analysis of economic activities. Formed knowledge on costs and profit, its analysis. Acquired knowledge in analysis of investment efficiency, production and resource efficiency, analysis of balance sheet and profit and loss accounts, bankruptcy forecasting;
• skills – students can use their knowledge on analyzing and evaluating performance of enterprise. Students are able to work independently with financial statements to determine the actual situation and position of enterprise and give recommendations;
• competence – after completing the theoretical course and gaining practical skills on analysis of economic activities, students are able to perform economic evaluation of enterprise and to ensure efficient control and planning of economic activities.

Compulsory reading

1. Rurāne M. Finanšu menedžments. Rīga: RSEBAA, 2005. 384 lpp.
2. Rurāne M. Uzņēmuma finanses. Rīga: Jumava, 2007. 266 lpp.
3. Савицкая Г.В. Теория aнализa хозяйственной деятельности. [tiešsaiste]. Москва: Инфра-М, 2006. 280 с. [skatīts 29.04.2013.] Pieejams: http://www.e-reading-lib.org/bookreader.php/135097/Teoriya_analiza_hozyaiistvennoii_deyatel%27nosti.pdf
4. Šneidere R. Finanšu analīzes metodes uzņēmuma maksātnespējas prognozēšanai. Rīga: Lietišķās informācijas dienests, 2009. 232 lpp.

Further reading

1. Jerošenko V., Pinnis J., Averina J. u.c. Finanšu vadības rokasgrāmata. I daļa. Rīga: Dienas Bizness, 2004.
2. Jerošenko V., Pinnis J., Averina J. u.c. Finanšu vadības rokasgrāmata. II daļa. Rīga: Dienas Bizness, 2004.
3. Kozlovs V. Investīciju projektu ekonomiskais novērtējums. Rīga: Latvijas Hipotēku un zemes banka, 2005. 139 lpp.

Periodicals and other sources

1. Kapitāls. Žurnāls lietišķiem cilvēkiem: krāsains biznesa un ekonomikas žurnāls. Rīga: Lietišķās informācijas dienests, 1998-. ISSN 1407-2505
2. Dienas Bizness nedēļas laikraksts: Latvijas biznesa avīze. Rīga: Diena: Dagens Industri, 1994-. ISSN 1407-2041
3. Latvijas Ekonomists. Rīga: Mamuts, 2005-. ISSN 1025-8922