545-0171/01 – Reporting (REP)
Gurantor department | Department of Economics and Control Systems | Credits | 5 |
Subject guarantor | Ing. Igor Černý, Ph.D. | Subject version guarantor | Ing. Igor Černý, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2020/2021 | Year of cancellation | |
Intended for the faculties | HGF | Intended for study types | Bachelor |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Presentation of semester work and written 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.
Other requirements
Continuous preparation for hours of practice.
Active participation in exercises.
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.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction