634-0925/01 – Corporate Controlling (PC)

Gurantor departmentDepartment of Economics and Management in IndustryCredits10
Subject guarantordoc. Ing. Kamila Janovská, Ph.D.Subject version guarantorIng. Martin Mynář, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction1996/1997Year of cancellation2012/2013
Intended for the facultiesHGF, FMTIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
MYN07 Ing. Martin Mynář, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+0
Combined Credit and Examination 3+0
Distance Credit and Examination 0+0

Subject aims expressed by acquired skills and competences

Students will be able to present a complex approach to addressing the tasks of corporate controlling, they will be able to analyze, evaluate and improve the processes of corporate controlling.

Teaching methods

Individual consultations
Project work

Summary

The course is focused on sub-study areas that are tied to the knowledge of managerial accounting and corporate controlling with regard to the specifics of metallurgical, engineering and chemical production.

Compulsory literature:

BLOCHER, E. Cost Management: A Strategic Emphasis. 6th ed., international ed. New York: McGraw-Hill/Irwin, 2013. ISBN 978-0-07-132619-3. HANSEN, D. R. and M. M. MOWEN. Cornerstones of Cost Accounting. Mason: South-Western Cengage Learning, 2011. ISBN 978-0-538-73678-7. McKEITH, J. and B. COLLINS. Financial Accounting and Reporting. 2nd ed. London: McGraw-Hill Education, 2013. ISBN 978-0-077-13836-3. GARRISON, R. H., E. W. NOREEN and P. C. BREWER. Managerial Accounting. 14th ed. New York: McGraw-Hill/Irwin, 2012. ISBN 978-0-07-811100-6.

Recommended literature:

SALVATORE, D. Managerial Economics in a Global World. 8th ed Oxford University Press, 2014. ISBN 978-0199397129. KEAT, P. G., P. K. Y. YOUNG and S. E. ERFLE. Managerial Economics: Economic Tools for Today's Decision Makers. 7th ed., global ed. Boston: Pearson, 2014. ISBN 978-0-273-79193-5. BRAGG, S. M. Controller's Guide to Planning and Controlling Operations. Hoboken: Wiley, 2004. ISBN 0-471-57680-8.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Introduction to accounting, management accounting and controlling, definition and relationship management accounting and controlling its development, basic concepts and criteria of management accounting, relationship management and financial accounting. - The importance and the cost breakdown structure, classified by the nature, purpose, accountability and costing, the cost breakdown of the needs of decision-making - fixed and variable, relevant and irrelevant, opportunity and revenue. - Planning costs and benefits, planning expenses, operational and strategic planning. - Problems of calculations, the subject of calculation, cost allocation and calculation methods, cost structures, costing system, preliminary and final calculations, cost calculations, using calculations in business practice. - Plans and budgets in the company, subject and broken budgets, short, medium and long term budgets. - Financial analysis, information sources, methods and uses for financial analysis.

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2007/2008 (P3925) Management of Industrial Systems (3902V777) Řízení jakosti P Czech Ostrava Choice-compulsory study plan
2007/2008 (P3925) Management of Industrial Systems (3902V888) Řízení a ekonomika podniku P Czech Ostrava Choice-compulsory study plan
2007/2008 (P3925) Management of Industrial Systems (3902V999) Automatizace technologických procesů P Czech Ostrava Choice-compulsory study plan
2007/2008 (P3925) Management of Industrial Systems (3902V777) Řízení jakosti K Czech Ostrava Choice-compulsory study plan
2007/2008 (P3925) Management of Industrial Systems (3902V888) Řízení a ekonomika podniku K Czech Ostrava Choice-compulsory study plan
2007/2008 (P3925) Management of Industrial Systems (3902V999) Automatizace technologických procesů K Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V777) Řízení jakosti P Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V888) Řízení a ekonomika podniku P Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V999) Automatizace technologických procesů P Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V777) Řízení jakosti K Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V888) Řízení a ekonomika podniku K Czech Ostrava Choice-compulsory study plan
2006/2007 (P3925) Management of Industrial Systems (3902V999) Automatizace technologických procesů K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner