634-0925/01 – Corporate Controlling (PC)
| Gurantor department | Department of Economics and Management in Industry | Credits | 10 |
| Subject guarantor | prof. Ing. Kamila Janovská, Ph.D. | Subject version guarantor | Ing. Martin Mynář, CSc. |
| Study level | postgraduate | Requirement | Choice-compulsory |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 1996/1997 | Year of cancellation | 2012/2013 |
| Intended for the faculties | FMT, HGF | Intended for study types | Doctoral |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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