Course code VadZ2030

Credit points 1

Analysis of Economic Activities

Total Hours in Course40

Independent study hours40

Date of course confirmation29.10.2018

Responsible UnitInstitute of Business and Management Science

Course developer

author prof.

Anita Auziņa

Dr. oec.

Prior knowledge

Ekon2045, Accounting Basics

Ekon2113, Corporate Finance

Ekon2114, Statistics

Ekon3045, Taxes and Duties

Course abstract

The course paper strengthens students’ basic theoretical knowledge of how to analyse the economic performance of an enterprise and builds up skills and competences to calculate, analyse and assess key economic performance indicators and identify factors of the performance.

Learning outcomes and their assessment

1. Students will be able to: demonstrate theoretical knowledge of assessing the economic activity and performance of a particular enterprise - course paper, the presentation and defence of the course paper
2. Define the relevance of the topic and the aim and specific research tasks of a course paper and select and apply the most appropriate calculation and research methods - course paper, the presentation and defence of the course paper
3. Process, analyse and systemise information for the course paper - course paper, the presentation and defence of the course paper
4. Draw conclusions and come up with and substantiate proposals after analysing information - course paper, the presentation and defence of the course paper
5. Independently structure the pace of work on the course paper - course paper
6. Take responsibility for and the initiative in working on the course paper - course paper
7. Independently find necessary enterprise data and information for the course paper - course paper
8. Present and defend the research results and proposals made, substantiate the personal opinion as well as answer the questions asked in public - presentation and defence of the course paper
9. Comprehend and explain the theoretical knowledge acquired and apply it to analyse the economic performance of an enterprise, comprehensively describe and analyse the economic performance of a particular enterprise by independently applying economic performance analysis methods and interpret the results acquired - course paper, the presentation and defence of the course paper

10. Independently identify problems of an enterprise, make economically feasible decisions to solve the problems and consequently enhance the economic performance of the enterprise - course paper, the presentation and defence of the course paper

Course Content(Calendar)

1. Selection of a topic for the course paper and in consultation with the supervisor.
2. Familiarization with the methodological guidelines for writing and defending a course paper.
3. Compilation and systematization of theoretical literature.
4. Collection of necessary data and information on the enterprise to be analysed.
5. Development of analytical parts of the course paper.
6. Development of main conclusions and proposals.
7. Preparation of a presentation for the defence of the course paper.

8. Defence of the course paper.

Requirements for awarding credit points

Assessment with a mark. The mark consists of the following pieces of assessment:
• Course paper.
• Presentation.

• Defence of the course paper.

Description of the organization and tasks of students’ independent work

The student independently produces the course paper according to the chosen topic, in consultation with the supervisor. The student submits a fully completed, signed course paper to the supervisor before the deadline. The course paper is assessed by the supervisor and, if it meets the requirements, the supervisor accepts it for defence.

Criteria for Evaluating Learning Outcomes

The supervisor organises the defence of the course paper in public. The room and time are set by the supervisor. Assessment criteria for the course paper defence: relevance of the topic; achievement of the aim and specific tasks; methods applied; structure and presentation of the course paper; information sources used; presentation skills. The presentation lasts for up to 10 minutes. During the defence of the course paper, the student answers questions about the course paper and the topic researched. In the result, the supervisor assesses the course paper produced and defended.

Compulsory reading

1. Zariņa V., Strēle I. Finanšu plānošana uzņēmumā. Rīga; Lietišķās informācijas dienests, 2009. 105 lpp.
2. Bednarskis L., Paupa V., Vaikulis J. Finanšu pārskatu analīze. Rīga: LU, 1994. 96 lpp.
3. Rurāne M. Finanšu menedžments. Rīga: RSEBAA, 2005. 384 lpp.
4. Rurāne M. Uzņēmuma finanses. Rīga: Jumava, 2007. 266 lpp.
5. Войтовский Н. Комплексный экономический анализ предприятия. Минск, 2009. 576 c.
6. Гинзбург А.И. Экономический анализ. Санкт-Петербург: Питер Пресс, 2008. 528 с.

7. Крылов Э.И., Власова В.М., Журавкова И.В. Анализ финансовых результатов, рентабельности и себестоимости продукции. Москва: Финанси и статистика, 2005. 720 с.

Further reading

1. Finanšu vadības rokasgrāmata. V.Jerešenko, J.Pinnis, J.Averina u.c. I daļa. Rīga: Dienas Bizness, 2004.
2. Finanšu vadības rokasgrāmata. V.Jerešenko, J.Pinnis, J.Averina u.c. II daļa. Rīga: Dienas Bizness, 2004.
3. Ovčiņņikova I. Uzņēmējdarbības ekonomika. Rīga: RTU 2002. 63 lpp.
4. Rurāne M. Finansu pārvaldība. Rīga: Latvijas izglītības fonds, 2002. 281 lpp.
5. Šneidere R. Finanšu analīzes metodes uzņēmuma maksātnespējas prognozēšanai. Rīga: Lietišķās informācijas dienests, 2009. 232 lpp.
6. Савицкая Г.В. Экономический анализ. Минск: Новое знание, 2004. 640 с.
7. Савицкая Т.В. Анализ хозяйственной деятельности предприятия. Минск, 2001. 683 c.

8. Шеремент А.Д. Теория экономического анализа. Москва: Инфра-М, 2005. 365 с

Periodicals and other sources

1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: lietišķās informācijas dienests, 2005. ISSN 1407-5709

2. Dienas Bizness: nedēļas laikraksts: Latvijas Biznesa avīze. Rīga: Diena: Dagens Industri, 1992. ISSN 1407-2041