Terminated in academic year 2015/2016

Corporate Controlling

Type of study	Doctoral
Language of instruction	Czech
Code	634-0925/03
Abbreviation	PC
Course title	Corporate Controlling
Credits	10
Coordinating department	Department of Economics and Management in Industry
Course coordinator	prof. Ing. Kamila Janovská, Ph.D.

Subject syllabus

- Introduction to accounting, management accounting and controlling, definition and relationship management accounting and controlling its development, basic concepts and criteria of management accounting, relationship management and financial accounting.
- The importance and the cost breakdown structure, classified by the nature, purpose, accountability and costing, the cost breakdown of the needs of decision-making - fixed and variable, relevant and irrelevant, opportunity and revenue.
- Planning costs and benefits, planning expenses, operational and strategic planning.
- Problems of calculations, the subject of calculation, cost allocation and calculation methods, cost structures, costing system, preliminary and final calculations, cost calculations, using calculations in business practice.
- Plans and budgets in the company, subject and broken budgets, short, medium and long term budgets.
- Financial analysis, information sources, methods and uses for financial analysis.

Literature

BLOCHER, E. Cost Management: A Strategic Emphasis. 6th ed., international ed. New York: McGraw-Hill/Irwin, 2013. ISBN 978-0-07-132619-3.
HANSEN, D. R. and M. M. MOWEN. Cornerstones of Cost Accounting. Mason: South-Western Cengage Learning, 2011. ISBN 978-0-538-73678-7.
McKEITH, J. and B. COLLINS. Financial Accounting and Reporting. 2nd ed. London: McGraw-Hill Education, 2013. ISBN 978-0-077-13836-3.
GARRISON, R. H., E. W. NOREEN and P. C. BREWER. Managerial Accounting. 14th ed. New York: McGraw-Hill/Irwin, 2012. ISBN 978-0-07-811100-6.

Advised literature

SALVATORE, D. Managerial Economics in a Global World. 8th ed Oxford University Press, 2014. .
KEAT, P. G., P. K. Y. YOUNG and S. E. ERFLE. Managerial Economics: Economic Tools for Today's Decision Makers. 7th ed., global ed. Boston: Pearson, 2014. ISBN 978-0-273-79193-5.
BRAGG, S. M. Controller's Guide to Planning and Controlling Operations. Hoboken: Wiley, 2004. ISBN 0-471-57680-8.

back to search page