Subject divided on the narrower concept of controlling a broader concept.
Enhanced concept is used primarily in engineering or other companies with mass production. The controlling is based on the attributes of mass production. It is a well-defined values obtained during the production process. The goal is to optimize the margin by product, market segments and lines of responsibility so that the corporate profit margin was as high as possible. The method is demonstrated by the specialized software.
The broader concept of controlling organizations dedicated to nevýrobním where values are not to the extent required in mass production. It is also about optimizing the margin, but specializing in commercial activity. In other activities, such as public administration has not even on the margin, but a special selection of appropriate indicators for the control of selected activities.
The course deals with the synthesis of all economic knowledge of the audience and leads them to evaluate the analytical operations of the company.