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Enterprise Controlling

Summary

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

LUCEY, T. Costing. 7th ed. Andover: South-Western Cengage Learning, c2009. ISBN 978-1-84480-943-1.
ARRISON, R., H., E., W. NOREEN a P., C. BREWER. Managerial accounting. 14th ed. New York: McGraw-Hill/Irwin, c2012. ISBN 978-0-07-811100-6.

Advised literature

BRAGG, S. M. Controller's guide to planning and controlling operations. Hoboken: Wiley, c2004. ISBN 0-471-57680-8.


Language of instruction čeština
Code 654-3018
Abbreviation PC
Course title Enterprise Controlling
Coordinating department Department of Industrial Systems Management
Course coordinator prof. Ing. Kamila Janovská, Ph.D.