B_CON Controlling

Institute of Technology and Business in České Budějovice
winter 2017
Extent and Intensity
2/2. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Vojtěch Stehel, MBA, PhD. (seminar tutor)
Guaranteed by
prof. Ing. Marek Vochozka, MBA, Ph.D., dr. h.c.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Prerequisites
OBOR(CAP)
Corporate Management I, Corporate Management II, Business Economics I, Business Economics II.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
After completion of the course students will be able to define the concept of controlling and to determine its role in the management of a company. They will to be able to prepare data for management decisions with regards to all the basic processes that occur in an enterprise. This primarily involves the processes of marketing and sales, manufacturing, finance, personnel and innovative research. In terms of factors of production, they will be able to define a range of factors of production, their transformation and the added value which arises from the transformation.
Syllabus
  • Definition of basic concepts - monitoring and controlling, basic data sources. Process view of business management.
  • Strategic and operational controlling
  • Marketing controlling and its tools
  • Business controlling and its tools
  • Production controlling - controlling of the quality TQM / EFQM
  • Strategic financial controlling - the value of a company - shareholder's view (profit, enterprise value, FCFE, ...)
  • Financial controlling – reporting of financial statements, benchmarking
  • Financial controlling – costing (consumption of production factors - material, fixed assets)
  • Financial controlling – costing (consumption of production factors - material, fixed assets)
  • Financial controlling – modern methods of costing (Activity-Based Costing)
  • Personnel controlling
  • Controlling of the management of innovation and research
  • Deviations and their management – enterprise crisis
Literature
    required literature
  • BRAGG, Steven M. Controllership: The Work of the Managerial Accountant. 8 vyd. New York: john Wiley and Sons. ISBN 9780470507810
  • KRÁL B., Manažerské účetnictví. Praha: Management Press, 2006. ISBN 80-7261-141-0
  • HAVLÍČEK, Karel. Management & controlling : malé a střední firmy. 1. vyd. Praha: Vysoká škola finanční a správní, 2011, 210 s. ISBN 978-80-7408-056-2. info
  • LANG, H. Manažerské účetnictví Teorie a praxe. C. H. BECK, 2009, 216 pp. ISBN 80-7179-419-8. info
  • POPESKO, Boris. Moderní metody řízení nákladů. 2009th ed. Praha: Grada Publishing, 2009. ISBN 978-80-247-2974-9. info
    recommended literature
  • MAŘÍK M., Metody oceňování podniku, Proces Ocenění, základní metody a postupy. Praha: Ekopress 2007, ISBN 978-80-86929-32-3
  • • KERZNER, Harold R. Project Management: A Systems Approach to Planning, Scheduling, and Controlling. New York: John Wiley & Sons, 2013. ISBN 9781118415856
  • HNILICA, J. - FOTR, J. Aplikovaná analýza rizika ve finančním managementu a investičním rozhodování. Praha: Grada, 2009. ISBN 978-80-247-2560-4
  • VEBER, Jaromír. Management : základy, moderní manažerské přístupy, výkonnost a prosperita. 2., aktualiz. vyd. Praha: Management Press, 2009, 734 s. ISBN 978-80-7261-200-0. Obsah info
Forms of Teaching
Consultation
Teaching Methods
Frontal Teaching
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Consultations 6
Independent study hours 62
Final work 36
Total:0104
Assessment Methods and Assesment Rate
Project – semestral 100 %
Exam conditions
Submission of final semester work/project 100%. A 100 – 90, B 89,99 – 84, C 83,99 – 77, D 76,99 – 73, E 72,99 – 70, FX 69,99 – 30, F 29,99 - 0.
Language of instruction
Czech
The course is also listed under the following terms winter 2015, Summer 2016, winter 2016, summer 2017.
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