545-0224/02 – Controlling (CTRL)
Gurantor department | Department of Economics and Control Systems | Credits | 5 |
Subject guarantor | prof. Ing. Jaroslav Dvořáček, CSc. | Subject version guarantor | doc. Dr.Ing. Jaromír Lazar |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2009/2010 | Year of cancellation | 2009/2010 |
Intended for the faculties | HGF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
Subject is divided on the narrower concept of controlling and a broader concept of controlling.
Enhanced concept is used primarily in engineering or other companies with mass production. This controlling is based on the attributes of mass production. It is a well-defined values obtained during the production process. The goal is to optimize the margin by product, market segments and lines of responsibility so that the corporate profit margin was as high as possible. The method is demonstrated by the specialized software.
The broader concept of controlling is dedicated to others companies, where values are not to the extent required in mass production. It is also about optimizing the margin, but specializing in commercial activity. In other activities, such as public administration is a special selection of appropriate indicators for the control of selected activities.
The course deals with the synthesis of all economic knowledge of the students
and leads them to evaluate the analytical operations of the company.
Teaching methods
Lectures
Tutorials
Summary
Subject divided on the narrower concept of controlling a broader concept.
Enhanced concept is used primarily in engineering or other companies with mass production. The controlling is based on the attributes of mass production. It is a well-defined values obtained during the production process. The goal is to optimize the margin by product, market segments and lines of responsibility so that the corporate profit margin was as high as possible. The method is demonstrated by the specialized software.
The broader concept of controlling organizations dedicated to nevýrobním where values are not to the extent required in mass production. It is also about optimizing the margin, but specializing in commercial activity. In other activities, such as public administration has not even on the margin, but a special selection of appropriate indicators for the control of selected activities.
The course deals with the synthesis of all economic knowledge of the audience and leads them to evaluate the analytical operations of the company.
Compulsory literature:
LAZAR, Jaromír. Managerial accouting and controlling (in the press)
Recommended literature:
Way of continuous check of knowledge in the course of semester
The processing of case studies
- controlling the manufacturing enterprise
- controlling the commercial enterprise
- controlling government
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Basic concepts and principles of controlling.
2. Formation of accounting data, so the basis for input into
controllingových decision-making methods.
3. Controlling calculations.
4. Controlling programs.
5. Controlling modules in the larger economic programs.
6. Controlling in the case studies.
7. Controlling with a practical solution to optimization
business processes without the deposit of funds.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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