Terminated in academic year 2015/2016

Enterprise Controlling

Type of study	Follow-up Master
Language of instruction	Czech
Code	634-0804/01
Abbreviation	PC
Course title	Enterprise Controlling
Credits	4
Coordinating department	Department of Economics and Management in Industry
Course coordinator	Ing. Josef Kutáč, Ph.D.

Subject syllabus

- Historical development of controlling
- Functions, goals and tasks of controlling
- Types of controlling
- Controller and his organizational integration
- Managerial accounting as an information base of controlling
- Classification of costs
- Break-Even point
- Calculating interest, rent, depreciation, and risks
- Corporate planning and business plans
- Budgeting
- Calculations of costing
- Analysis of the facts by means of variations and effects on earnings

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

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