Course detail
Controlling
FP-PconCAcad. year: 2017/2018
The course is focussed on the following areas: controlling as a subsystem of enterprise management, the aims and functions of controlling, operational controlling and strategic controlling.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. They can use tipping point analyses and solve problems with the provision of discounts. They can analyse deviations from established plans. From the results of their analyses the student can produce a report on the economic performance of a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial statements and calculations, can make oral presentations on their work and carry responsibility for the correctness of their results.
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)
Recommended reading
HORVATH & PARTNERS. Nová koncepce controllingu: cesta k účinnému controllingu. 2004. 1. české vyd. Praha: Profess Consulting, 288 s. Poradce controllingu. ISBN 80-725-9002-2. (CS)
MERCHANT, Kenneth A a Wim A VAN DER STEDE. 2012. Management control systems: performance measurement, evaluation and incentives. 3rd ed. New York: Financial Times/Prentice Hall, 815 p. ISBN 02-737-3761-9. (EN)
Classification of course in study plans
- Programme MGR-CŽV lifelong learning
branch MGR-PFO-CŽV , 1 year of study, summer semester, compulsory-optional
branch MGR-ŘEP-CŽV , 1 year of study, summer semester, compulsory-optional