Corporate Controlling

Type of study	Doctoral
Language of instruction	English
Code	654-0925/03
Abbreviation	PC
Course title	Corporate Controlling
Credits	10
Coordinating department	Department of Industrial Systems Management
Course coordinator	prof. Ing. Kamila Janovská, Ph.D.

Osnova předmětu

1. Introduction to accounting issues, basic terms and criteria of managerial accounting, relationship of financial and managerial accounting with respect to the specifics of an industrial enterprise.
2. Introduction to controlling issues, its basic concepts and development, the relation between managerial accounting and controlling with regard to the specifics of an industrial enterprise.
3. Controlling as a subsystem of industrial enterprise management.
4. The importance and structure of cost breakdown, breakdown in terms of type, purpose, responsibility and calculation cost breakdown from the point of view of the decision-making needs - fixed and variable, relevant and irrelevant, opportunity and tied.
5. Planning costs and revenues, operational and strategic planning taking into account the specifics of an industrial enterprise.
6. Problems of calculations, subject of calculation, cost allocation and calculation methods, cost structure, calculation system, preliminary and final calculation, price calculation, utilization of calculations in industrial business practice.
7. Corporate plans and budgets, budget subject and breakdowns, short, medium and long-term budgets.
8. Evaluating business plans through deviation procedures.
9. Conditions for using the Activity Based Costing method in process production.

Povinná literatura

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.

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