545-0171/01 – Reporting (REP)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Vlasta Humlová, Ph.D.Subject version guarantorIng. Vlasta Humlová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2020/2021Year of cancellation
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
HUM10 Ing. Vlasta Humlová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Part-time Credit and Examination 8+8

Subject aims expressed by acquired skills and competences

Student demonstrates basic knowledge and understanding of: - basic concepts, tools and activities used in reporting, - the structure of financial and in-house economic reports as a source of information, - differences and synergies between information provided by financial and managerial accounting, - specifics in assessing the economic performance of enterprises in the raw materials industry. Student can: - evaluate the quality and relevance of data needed for reporting, - use data obtained by financial analysis for reporting. Student is able to: - prepare a report for the selected activity of the industrial enterprise, - compare and interpret the calculated (acquired) data within the intercompany comparison, - to classify and identify risks within the analysis of the economic development of the enterprise.

Teaching methods

Lectures
Individual consultations
Tutorials

Summary

Předmět seznamuje s příčinnými souvislostmi vzniku ekonomických informací o průmyslovém podniku a vymezením základních rozdílů v pojetí a obsahu informací účetního a manažerského účetnictví. Představuje reporty z hlediska jejich zpracování a následného využití jako základního nástroje ekonomického řízení podniku jako celku i jeho jednotlivých činností. Seznamuje studenty s využitím PC softwaru ke zpracování reportů.

Compulsory literature:

ŽÁROVÁ, Marcela, David PROCHÁZKA a Jana ROE. Financial reporting in the Czech Republic. Prague: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2208-1. WALTON, Peter a Walter AERTS. Global Financial Accouting and Reporting: Principles and Analysis. London: Thomson, 2006. ISBN 978-1-84480-265-4.

Recommended literature:

BARAN, Dušan a Stanislav VRBA. Finančno-ekonomická analýza a plánovanie I. 2. vydání. Kunovice: Evropský polytechnický institut, 2015. ISBN 978-80-7314-333-6. MIKOVCOVÁ, Hana. Controlling v praxi. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2007. ISBN 978-80-7380-049-9. SYNEK, Miloslav, Heřman KOPKÁNĚ a Markéta KUBÁLKOVÁ. Manažerské výpočty a ekonomická analýza. V Praze: C.H. Beck, 2009. Beckova edice ekonomie. ISBN 978-80-7400-154-3.

Way of continuous check of knowledge in the course of semester

Presentation of semester work, written and oral exam.

E-learning

The Moodle learning management system (lms.vsb.cz) is used for communication beyond the presently realized concentration, through which it is possible to communicate not only between the teacher and the students, but also between the students.

Další požadavky na studenta

Student elaborates seminar paper on selected topic.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to the subject. 2. The position of reporting in the company information system. 2. In-house reporting and reporting. 3. Reporting and its links to controlling. 4. Financial, managerial and cost accounting as a data source for industrial enterprise reporting. 5. Analysis, detection and interpretation of deviations 6. Reporting users and types of reports. 7. General model of industrial enterprise reporting, dashbord. 8. Reporting on sales and costs. 9. Reporting in the field of work and wages. 10. Reporting of internal departments. 11. Reporting on the performance line. 12. Reporting and software support products. 13. Evaluation of semester work. Summary. 14. Conclusion.

Conditions for subject completion

Full-time form (validity from: 2020/2021 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  17
        Examination Examination 70  34
Mandatory attendence parzicipation: lecture - attendance optional exercises - participation 80 %

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B2735XXX0001) Mineral Economics K Czech Most 2 Compulsory study plan
2020/2021 (B2735XXX0001) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2020/2021 (B2735XXX0001) Mineral Economics P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner