| Course Unit Code | 634-3005/02 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | |
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| Prerequisities | Course Unit Code | Course Unit Title |
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| 634-3002 | Financial Accounting II |
| Name of Lecturer(s) | Personal ID | Name |
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| KUT064 | Ing. Josef Kutáč, Ph.D. |
| Summary |
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| 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. |
| Learning Outcomes of the Course Unit |
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Students will be able to define following terms: functions, objectives and tasks of controlling, strategic and operational controlling, cost controlling, financial controlling, production controlling, management accounting, calculation costs, business plans, break-even point, Activity Based Costing, budget, plan, result and price calculation, ABC costing, Target-costing, calculated plan of variable costs, the effect of production volume, the effect of warehouses, the effect of price, the effect of specific consumption, etc.
Students Skills:
- Comprehensive knowledge of the controlling terms defined in terms of specific
practical examples,
- Definition and creation of business plans, budgets and calculations,
- Analysis of differences between plan and reality, using adjusted plan of variable
costs,
- Defining of the break-even point in real economic-production situations.
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| Course Contents |
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1. Historical Development of Controlling.
2. Functions, Goals and Tasks of Controlling.
3. Classification of Controlling.
4. Controller and his integration in organization.
5. Management Accounting as an Information base for Controlling.
6. Classification of Costs.
7. The Break-Even Point.
8. Calculation of Interest, Rent, Depreciation and Risks.
9. Business Planning and Business Plans.
10. Establishment of the Budget.
11. Planned Calculations.
12. Price Calculations.
13. Actual Calculations.
14. Analysis based on Variations and Effects on Earnings.
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| Recommended or Required Reading |
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| Required Reading: |
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| [1] HORVATH, P. Controlling. 12. Auflage. München : Verlag Franz Vahlen GmbH, 2011, pg. 832. |
[1] ESCHENBACH, R.;SILLER, H. Profesionální controlling. Praha: Wolters Kluwer, 2012. ISBN 978-80-7357-918-0.
[2] KRÁL, B. Manažerské účetnictví. Praha: MANAGEMENT PRESS, 2010. 978-80-7261-217-8.
[3] LAZAR, J. Manažerské účetnictví a controlling. Praha: Grada, 2012. ISBN 978-80-247-4133-8.
[4] KUTÁČ, J., JANOVSKÁ, K. Podnikový controlling, 1 vyd. Ostrava: VŠB - Technická univerzita, 2012. ISBN 978-80-248-2593-9.
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| Recommended Reading: |
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| [1] REICHMANN, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338 |
[1] PETŘÍK, T. Ekonomické a finanční řízení firmy. Praha: Grada Publishing, 2009, ISBN 978-80-247-3024-0.
[2] FIBÍROVÁ, J.; ŠOLJÁKOVÁ, L.; WAGNER, J. Nákladové a manažerské účetnictví. Praha: Aspi, 2007. ISBN 978-80-7357-299-0.
[3] KRČOVÁ, S. Náklady a kalkulace. Ostrava: Union, 2007. ISBN 978-80-86764-69-6.
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| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 30 | 15 |
| Examination | Examination | 70 | 35 |