Expertise
- Credits: 4
- Ending: Examination
- Range: 2P + 2C
- Semester: summer
- Year: 1
- Faculty of Business Economics with seat in Košice
Teachers
Included in study programs
Teaching results
The aim of the course is to prepare students for independent practical application of methods and procedures in determining the value of the company. Theoretical and practical knowledge of how to determine the value of the company.
Knowledge:
The position of forensic expertise in the conditions of the Slovak Republic
Professional and methodological basis of forensic expertise in the economic field
Legislative background
Asset valuation methods
Skills:
Determining the general value of the company
Determining the general value of individual components of assets
Forensic assessment procedure
Competences:
Preparation of an expert opinion
Application of the selected method of determining individual types of assets
Valuation of receivables
Application of the EVA method in the conditions of a business entity in the conditions of the Slovak Republic
Indicative content
Lectures:
1. Expertise as a subsystem of forensic engineering, expertise in the Slovak Republic
2.Legal aspects of expert activity
3. Methodology of expert opinion
4. Background and information sources for determining the value of the company
5. Financial plan and expert activity
6. Financial analysis and expert activity
7. Corporate finance and expertise
8. Financial management and expert activity
9. Basic methods of determining the value of the company
10. Revenue methods for determining the value of the company
11. Other methods of determining the value of the enterprise
12. Valuation of financial instruments and financial risks
13. Expert activity of economic expert departments
Seminars:
1. Expertise in the SR
2. Organization of expert activities
3. Expert unions and industries
4. Methodology and procedure of elaboration of expert opinion,
5. Methods of determining the general value of assets
6. Methods of determining the general value of assets
7. Methods of determining the general value of assets
8. Methods of determining the general value of assets
9. Methods of determining the general value of assets
10. Practical examples - elaboration of expert opinions, accounts and expert diary
11. Elaboration of expert opinions, accounts and expert diary
12. Interim evaluation - Presentation of prepared expert opinions
13. Ongoing evaluation - Presentation of prepared expert opinions
Support literature
Elementary literature:
1. KUBICA, M. a kol. 2019. Znalectvo praktikum. 2 vyd. Bratislava: Wolters Kluwer. 2019. ISBN 9788057101154.
2. JAKUBEC, J., KARDOŠ, P. 2012. Ekonomické znalectvo vybrané problémy. 1. vyd. Bratislava: Iura Edition, spol. s r. o., 2012. 248 s. ISBN 978-80-8078-450-8
3. KUBICA, Milan, Peter KARDOŠ, Marián HRUBIZNA, Nikola ŠVEJDOVÁ, Peter ŠTETKA, Róbert ŠLOSÁR a Marián VYPARINA. Znalectvo. 2. dopl. a preprac. vyd. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-499-7.
4. KUBICA, Milan, Peter KARDOŠ a Miroslav JAKUBEC. Znalectvo: praktikum. Bratislava: Wolters Kluwer, 2014, 270 s. Ekonómia, 510. ISBN 978-80-8168-079-3.
5. KARDOŠ, P., JAKUBEC, M.: Riadenie hodnoty podniku, 1 vydanie, Bratislava: Wolters Kluwer, 2016., 284 s., ISBN 978-80-8168-460-9.
6. SCHMIDLIN, Nicolas. The Art of Company Valuation and Financial Statement Analysis: Value Investor's Guide with Real-life Case Studies. Chichester: Wiley, 2014, 250 s. Wiley Finance Series. ISBN 978-1-118-84309-3.
7. PARR, Russell L. Intellectual property: valuation, exploitation, and infringement damages. John Wiley & Sons, 2018. ISBN: 978-1-119-35623-3.
8. MELLEN, Chris M.; EVANS, Frank C. Valuation for M&A: Building and Measuring Private Company Value. John Wiley & Sons, 2018. I SBN: 978-1-119-43738-3.
Supplementary literature:
1. Vyhláška č. 492/2004 Z. z. - Vyhláška Ministerstva spravodlivosti Slovenskej republiky o stanovení všeobecnej hodnoty majetku
2. Zákon č. 382/2004 Z. z. o znalcoch, tlmočníkoch a prekladateľoch a o zmene a doplnení niektorých zákonov
Syllabus
Lectures: 1. Expertise as a subsystem of forensic engineering, expertise in the Slovak Republic 2.Legal aspects of expert activity 3. Methodology of expert opinion 4. Background and information sources for determining the value of the company 5. Financial plan and expert activity 6. Financial analysis and expert activity 7. Corporate finance and expertise 8. Financial management and expert activity 9. Basic methods of determining the value of the company 10. Revenue methods for determining the value of the company 11. Other methods of determining the value of the enterprise 12. Valuation of financial instruments and financial risks 13. Expert activity of economic expert departments Seminars: 1. Expertise in the SR 2. Organization of expert activities 3. Expert unions and industries 4. Methodology and procedure of elaboration of expert opinion, 5. Methods of determining the general value of assets 6. Methods of determining the general value of assets 7. Methods of determining the general value of assets 8. Methods of determining the general value of assets 9. Methods of determining the general value of assets 10. Practical examples - elaboration of expert opinions, accounts and expert diary 11. Elaboration of expert opinions, accounts and expert diary 12. Interim evaluation - Presentation of prepared expert opinions 13. Ongoing evaluation - Presentation of prepared expert opinions
Requirements to complete the course
Continuous assessment (semester work in the form of an expert opinion): 40 b (40%)
Final written evaluation (written exam): 60 b (60%)
If the student does not reach the sum of at least 21 b, he is entitled to a corrective interim evaluation (corrective written interim evaluation in the form of an expert opinion for 40 b from the entire scope of teaching), while the sum of points from the corrective written interim evaluation must be at least 21 b.
Student workload
104 hours in total, of which:
• participation in lectures - 26 hours
• participation in exercises - 26 hours.
• preparation for exercises- 26 hours
• preparation for the written exam - 26 hours
Language whose command is required to complete the course
slovak
Date of approval: 13.02.2023
Date of the latest change: 24.01.2022