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Enterprise Controlling

Summary

The objective of this course is, based on the knowledge gained in previous courses, to present a comprehensive approach to solving business tasks of controlling.
The content of this course is, in terms of the economic governance concept, to create partial business plans, budgeting, calculations and evaluation of achieved situation by means of effect of production volume, composition, price and specific consumption rates on profit.

Literature

[1] Taylor, J.C. Project Scheduling and Cost Control: Planning, Monitoring
and Controlling the Baseline. J. Ross Publishing, Inc. Florida, 2008.
pg. 289
[2] Reichmann, T. Controlling: concepts of management control,
controllership, and ratios. Springer, 1997, pg. 338

Advised literature

[1] Charles T. Horngren, Srikant M. Datar, George Foster. ,Cost accounting:
a managerial emphasis. Pearson Prentice Hall, 2006, pg. 868
[2] Drury, C. Management and Cost Accounting, G. Canale and C., Italiy
2008, pg. 774


Language of instruction čeština
Code 634-0804
Abbreviation PC
Course title Enterprise Controlling
Coordinating department Department of Economics and Management in Industry
Course coordinator Ing. Josef Kutáč, Ph.D.