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Lecturer(s)
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Hyršlová Jaroslava, doc. Ing. Ph.D.
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Course content
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Controlling as a whole process of setting objectives, of planning and controlling (in the sense of steering and regulating) - definition of controlling, controlling as a management tool, controllers as the internal consultants to all decision-makers for questions in planning, performance management and accounting and reporting Operative controlling, strategic controlling, controller organization Costs as a basic category of controlling - definition of costs, classification of costs Cost allocation - definition of cost allocation, allocation keys Product costing - importance of product costing, product costing as a collective term, product costing scheme, absorption costing, contribution accounting (direct costing and multi-step) Activity-based costing method Planning and budgeting - definition of planning and budgeting, strategic and operative planning and budgeting, preparing the master budget Cost accounting for service businesses - job order costing for service businesses, budgeting for service businesses, activity-based costing in a service firm The BSC - financial, customer, internal business processes and learning and growth perspectives, BSC performance measures
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
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Learning outcomes
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The aim of the subject is to inform students about basic controlling principles, methods and instruments in general and about their application to a transport firm. The student will be informed about controlling principle and its approaches to management, control, internal audit and incorporation into organizational structure of the firm.
After passing the subject the student knows basic controlling principles, methods and instruments. He is able to do economical and financial analyses.
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Prerequisites
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Skilled knowledge of business economics and management.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation
In the course of the term and at the final examination the student must prove understanding of taught and solved problems. He must defend his own final work. Students will be informed about detailed requirements in the first week of the term.
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Recommended literature
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Elektronické materiály k přednáškám ve STAGu.
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Buček, Ondrej. Kontroling. Žilina: EDIS - vydavatel'stvo ŽU, 2004. ISBN 80-8070-284-5.
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Eschenbach, R. Controlling. Praha, 2004. ISBN 80-7357-035.
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Eschenbach, Rolf. Profesionální controlling : koncepce a nástroje. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-918-0.
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Lazar, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. ISBN 978-80-247-4133-8.
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Melichar, Vlastimil. Ekonomika podniku. Pardubice: Univerzita Pardubice, 2003. ISBN 80-7194-510-2.
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Scholleová, Hana. Investiční controlling : jak hodnotit investiční záměry a řídit podnikové investice. Praha: Grada, 2009. ISBN 978-80-247-2952-7.
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Vidová, H. Logistický controlling. Bratislava, 2009. ISBN 978-80-227-3007-5.
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