117-0349/01 – Controlling (C)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	doc. Dr.Ing. Jaromír Lazar	Subject version guarantor	doc. Dr.Ing. Jaromír Lazar
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
LAZ30	doc. Dr.Ing. Jaromír Lazar
PAL36	Ing. Marcela Palochová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	3+0

Subject aims expressed by acquired skills and competences

1. To characterize the basic principles of controlling. 2. To define the ideas of controlling. 3. To combine the accouning data as a input platform for decision making processes. 4. To evaluace the output of decision making methods. 5. To integrate the knowledge of controlling in study cases. 6. To combine the knowledge of controlling with practical solution of optimalization of enterprise processed without investing a resources.

Teaching methods

Summary

Předmětu seznámí studenty se základními i rozvinutými metodami controllingu. Předmět se věnuje zejména controllingu ve výrobních podnicích, ale probírá i controlling v obchodních podnicích a veřejné správě.

Compulsory literature:

Lazar, J.: Manažerské účetnictví, Grada publishing, Praha 2001 Král, B. a kol.: Manažerské účetnictví, Management Press, Praha 2008 DRURY, C. Management and Cost Accounting. London : Chapman and Hall, 1992. Hermann, P., Lazar, J.: Nákladový controlling, skriptum EkF, Praha 1999. Rolf Eschenbach.: Controlling, Aspi 2008. ISBN 80-7357-035-1

Recommended literature:

Way of continuous check of knowledge in the course of semester

Zkouška

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (145)	51	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	45	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2008/2009	(N6208) Economics and Management	(6202T049) Accounting and Taxes	P	Czech	Ostrava	2	Compulsory	study plan
2007/2008	(N6208) Economics and Management	(6202T049) Accounting and Taxes	P	Czech	Ostrava	2	Compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	P	Czech	Ostrava	2	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.