1. Historical development of controlling. Controlling as a subsystem of enterprise management, functions, goals, and controlling tasks
2. Controller and its organizational integration.
3. Types of controlling. Cost, financial, investment, production controlling, purchasing controlling and inventory, sales controlling and marketing.
4. Managerial accounting as an information base for controlling.
5. Costs of managerial accounting, calculating interest, rent and depreciation, cost breakdown, break-even point.
6. Planning in a production company. Planning process. Strategic, tactical and operational planning. Types and continuity of operational plans in the manufacturing enterprise.
7. Methodology of compiling cost and revenue budgets in companies with repeated and customized production.
8. The specifics of the repeat, custom, and combined production system. Calculation as an important tool for controlling. Methodology of calculating plan, price and resultant calculations of repeated and custom production.
9. Allocation of overhead costs. Possibilities of using the ABC (Activity Based Costing) method for the allocation of overhead costs in production companies.
10. Actual cost analysis by means of variations in quantity, composition, specific consumption and prices in manufacturing plants.
11. The recalculated (flexible) variable cost and revenue budget as an important tool for analysing these costs and returns in re-manufacturing companies.
12. Compilation of cost and income budgets and enumeration of calculations within the Bucad learning information system.
13. Case study – Enumeration calculations using the Activity Based Costing method in a metallurgical company.
14. Case study - Use of calculation depreciations in the processing of price calculations of metallurgical products.
2. Controller and its organizational integration.
3. Types of controlling. Cost, financial, investment, production controlling, purchasing controlling and inventory, sales controlling and marketing.
4. Managerial accounting as an information base for controlling.
5. Costs of managerial accounting, calculating interest, rent and depreciation, cost breakdown, break-even point.
6. Planning in a production company. Planning process. Strategic, tactical and operational planning. Types and continuity of operational plans in the manufacturing enterprise.
7. Methodology of compiling cost and revenue budgets in companies with repeated and customized production.
8. The specifics of the repeat, custom, and combined production system. Calculation as an important tool for controlling. Methodology of calculating plan, price and resultant calculations of repeated and custom production.
9. Allocation of overhead costs. Possibilities of using the ABC (Activity Based Costing) method for the allocation of overhead costs in production companies.
10. Actual cost analysis by means of variations in quantity, composition, specific consumption and prices in manufacturing plants.
11. The recalculated (flexible) variable cost and revenue budget as an important tool for analysing these costs and returns in re-manufacturing companies.
12. Compilation of cost and income budgets and enumeration of calculations within the Bucad learning information system.
13. Case study – Enumeration calculations using the Activity Based Costing method in a metallurgical company.
14. Case study - Use of calculation depreciations in the processing of price calculations of metallurgical products.