634-0804/01 – Enterprise Controlling (PC)

Gurantor departmentDepartment of Economics and Management in IndustryCredits4
Subject guarantorIng. Josef Kutáč, Ph.D.Subject version guarantorIng. Josef Kutáč, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction1999/2000Year of cancellation2015/2016
Intended for the facultiesFMTIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KUT064 Ing. Josef Kutáč, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Combined Credit and Examination 12+0

Subject aims expressed by acquired skills and competences

Students will be able to define following terms: functions, objectives and tasks of controlling, strategic and operational controlling, cost controlling, financial controlling, production controlling, management accounting, calculation costs, business plans, break-even point, Activity Based Costing, budget, plan, result and price calculation, ABC costing, Target-costing, calculated plan of variable costs, the effect of production volume, the effect of warehouses, the effect of price, the effect of specific consumption, etc. Students Skills: - Comprehensive knowledge of the controlling terms defined in terms of specific practical examples, - Definition and creation of business plans, budgets and calculations, - Analysis of differences between plan and reality, using adjusted plan of variable costs, - Defining of the break-even point in real economic-production situations.

Teaching methods

Lectures
Tutorials

Summary

The objective of this course is, based on the knowledge gained in previous courses, to present a comprehensive approach to solving business tasks of controlling. The content of this course is, in terms of the economic governance concept, to create partial business plans, budgeting, calculations and evaluation of achieved situation by means of effect of production volume, composition, price and specific consumption rates on profit.

Compulsory literature:

[1] Taylor, J.C. Project Scheduling and Cost Control: Planning, Monitoring and Controlling the Baseline. J. Ross Publishing, Inc. Florida, 2008. pg. 289 [2] Reichmann, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338

Recommended literature:

[1] Charles T. Horngren, Srikant M. Datar, George Foster. ,Cost accounting: a managerial emphasis. Pearson Prentice Hall, 2006, pg. 868 [2] Drury, C. Management and Cost Accounting, G. Canale and C., Italiy 2008, pg. 774

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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Prerequisities

Subject codeAbbreviationTitleRequirement
634-0801 FÚII. Financial Accounting II Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Historical development of controlling - Functions, goals and tasks of controlling - Types of controlling - Controller and his organizational integration - Managerial accounting as an information base of controlling - Classification of costs - Break-Even point - Calculating interest, rent, depreciation, and risks - Corporate planning and business plans - Budgeting - Calculations of costing - Analysis of the facts by means of variations and effects on earnings

Conditions for subject completion

Full-time form (validity from: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 15
                Project Project 20  5
                Written exam Written test 20  5
        Examination Examination 60 (60) 10
                Oral Oral examination 60  10
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2013/2014 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2013/2014 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2012/2013 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2012/2013 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2011/2012 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2011/2012 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2010/2011 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2010/2011 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2009/2010 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2008/2009 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2008/2009 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2007/2008 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2007/2008 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2006/2007 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2006/2007 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2005/2006 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2005/2006 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2004/2005 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner