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Main menu for Browse IS/STAG
Course info
KDMML / XACON
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Course description
Department/Unit / Abbreviation
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KDMML
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XACON
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Controlling
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Form of course completion
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Examination
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Form of course completion
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Examination
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
26
[Hours/Semester]
Tutorial
39
[Hours/Semester]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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0 / -
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0 / -
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0 / -
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Included in study average
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YES
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Winter semester
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49 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter semester
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Semester taught
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Winter semester
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Minimum (B + C) students
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not determined
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
0
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Evaluation scale |
A|B|C|D|E|F |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
A|B|C|D|E|F |
Evaluation scale for credit before examination |
S|N |
Substituted course
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None
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Preclusive courses
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KDMML/YACON
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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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.
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Requirements on student
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In the course of the term and at the final examination the student must prove understanding of taught and solved problems.
Must defend his own final work. Students will be informed about detailed requirements in the first week of the term.
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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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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
Elektronické materiály k přednáškám ve STAGu.
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Recommended:
Eschenbach, R. Controlling. Praha, 2004. ISBN 80-7357-035.
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Recommended:
Melichar, Vlastimil. Ekonomika podniku. Pardubice: Univerzita Pardubice, 2003. ISBN 80-7194-510-2.
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Recommended:
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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Recommended:
Buček, Ondrej. Kontroling. Žilina: EDIS - vydavatel'stvo ŽU, 2004. ISBN 80-8070-284-5.
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Recommended:
Vidová, H. Logistický controlling. Bratislava, 2009. ISBN 978-80-227-3007-5.
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Recommended:
Lazar, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. ISBN 978-80-247-4133-8.
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Recommended:
Eschenbach, Rolf. Profesionální controlling : koncepce a nástroje. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-918-0.
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Domácí příprava na výuku
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30
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Semestrální práce
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11
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Účast na výuce
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14
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Total
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55
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Prerequisites - other information about course preconditions |
Skilled knowledge of business economics and management. |
Competences acquired |
After passing the subject the student knows basic controlling principles, methods and instruments. He is able to do economical and financial analyses. |
Teaching methods |
- Monologic (reading, lecture, briefing)
- Dialogic (discussion, interview, brainstorming)
- Methods of individual activities
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Assessment methods |
- Oral examination
- Written examination
- Home assignment evaluation
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