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] HORVATH, P. Controlling. 12. Auflage. München : Verlag Franz Vahlen GmbH, 2011, pg. 832.
Advised literature
[1] REICHMANN, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338