345-0542/02 – Principles of Controlling (PC)
| Gurantor department | Department of Mechanical Technology | Credits | 5 |
| Subject guarantor | Ing. Libor Nečas, Ph.D. | Subject version guarantor | Ing. Libor Nečas, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| Intended for the faculties | FS | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
The goal of subject is to gain orientation in the field and understand the links to related subject matter of follow-up articles.
Teaching methods
Lectures
Tutorials
Project work
Summary
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.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
A student must demonstrate at least 80% attendance at training hours.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
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
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction