| Course Unit Code | 345-0542/01 |
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| Number of ECTS Credits Allocated | 5 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 * | Second Year |
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| Semester when the Course Unit is delivered | Winter 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 | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| NEC45 | Ing. Libor Nečas, Ph.D. |
| Summary |
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The subject offers basic orientation in the field of corporate controlling. The individual chapters logically follow one another, from the general themes of controlling history, objectives, functions and breakdowns, to the information base and relationship to the accounting system, to corporate planning and the cost side of business activities.
The course will provide an overall and basic orientation in the main disciplines of economics. It focuses mainly on general and macroeconomics and the basic concepts of financial systems. Graduates will gain the necessary knowledge to analyze and estimate the impact of economic policy on the business community. |
| Learning Outcomes of the Course Unit |
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| The goal of subject is to gain orientation in the field and understand the links to related subject matter of follow-up articles. |
| Course Contents |
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Lecture:
1. Introduction to the subject of controlling
2. Historical development of controlling
3. Controlling as a business management subsystem
4. Controlling tasks
5. Controller and its organizational integration
6. Operational and strategic controlling
7. Types of controlling
8. Basic terms and criteria of managerial accounting
9. Differences between managerial and financial accounting
10. Classification of costs
11. Enterprise planning
12. Cost controlling
13. Summary of chapters
14. Follow-up Business Management Studies
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| Recommended or Required Reading |
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| Required Reading: |
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BURTON, M., LOMBRA, R.The financial system and the economy. Mason: Thomson South-Western, 695 s.
KERZNER, Harold. Project management: a systems approach to planning, scheduling, and controlling. 11th ed. Hoboken: Wiley, c2013. ISBN 978-1-118-02227-6. |
ESCHENBACH, R.;SILLER, H. Profesionální controlling. Praha: Wolters Kluwer, 2012. ISBN 78-80-7357-918-0.
LAZAR, J. Manažerské účetnictví a controlling. Praha: Grada, 2012. ISBN 978-80-247-4133-8.
KUTÁČ, J., JANOVSKÁ, K. Podnikový controlling, 1 vyd. Ostrava: VŠB - Technická univerzita, 2012. ISBN 978-80-248-2593-9.
KERZNER, Harold. Project management: a systems approach to planning, scheduling, and controlling. 11th ed. Hoboken: Wiley, c2013. ISBN 978-1-118-02227-6. |
| Recommended Reading: |
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| Slovník controllingu česko-anglický, anglicko-český: 120 nejdůležitějších termínů pro práci controllera. Přeložil Daniel BÁČA, přeložil Tomáš SLOVÁK, přeložil Eva KALINOVÁ. Praha: Management Press, 2003. ISBN 80-7261-085-6. |
HIGGINS, Robert C. Analýza pro finanční management. Vyd. 1. Praha: Grada, 1997, 399 s. ISBN 80-716-9404-5
BURTON, M., LOMBRA, R.The financial system and the economy. Mason: Thomson South-Western, 695 s. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials, Project work |
| 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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| Graded credit | Graded credit | 100 | 51 |