Corporate Controlling

Type of study	Doctoral
Language of instruction	Czech
Code	654-0925/01
Abbreviation	PC
Course title	Corporate Controlling
Credits	10
Coordinating department	Department of Industrial Systems Management
Course coordinator	prof. Ing. Kamila Janovská, Ph.D.

Subject syllabus

• Introduction to accounting, the basic terms and criteria of management accounting, the relationship between financial and management accounting.
• Introduction to controlling, the basic terms and its development, the relationship of management accounting and controlling.
• The importance and cost classification structure, the classification in terms of the type, purpose, responsibility and costing, cost classification in terms of the decision-making needs - fixed and variable, relevant and irrelevant, opportunity and bound.
• Planning of costs and revenues, operational and strategic planning.
• The issue of costing, the subject of costing, cost allocation and calculation methods, cost structure, costing system, preliminary and final costing, price calculation, the use of costing in business practice.
• Plans and budgets in the company, the subject and division of budgets, short, medium and long-term budgets.
• Analysis by means of deviations and effects on the economic result.
• Financial analysis, information sources, methods and use, the indicators of 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.

Doporučená literatura

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