Principles of Controlling

Type of study	Follow-up Master
Language of instruction	English
Code	345-0542/03
Abbreviation	PC
Course title	Principles of Controlling
Credits	5
Coordinating department	Department of Mechanical Technology
Course coordinator	Ing. Libor Nečas, Ph.D.

Osnova předmětu

Lecture:
1. Introduction to the subject of controlling
2. Historical development of controlling
3. Controlling as a business management subsystem
4. Controlling tasks
5. Controller and its organizational integration
6. Operational and strategic controlling
7. Types of controlling
8. Basic terms and criteria of managerial accounting
9. Differences between managerial and financial accounting
10. Classification of costs
11. Enterprise planning
12. Cost controlling
13. Summary of chapters
14. Follow-up Business Management Studies

Povinná literatura

BURTON, M., LOMBRA, R.The financial system and the economy. Mason: Thomson South-Western, 695 s.

KERZNER, Harold. Project management: a systems approach to planning, scheduling, and controlling. 11th ed. Hoboken: Wiley, c2013. ISBN 978-1-118-02227-6.

Doporučená literatura

Slovník controllingu česko-anglický, anglicko-český: 120 nejdůležitějších termínů pro práci controllera. Přeložil Daniel BÁČA, přeložil Tomáš SLOVÁK, přeložil Eva KALINOVÁ. Praha: Management Press, 2003. ISBN 80-7261-085-6.

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