634-0925/02 – Corporate Controlling (PC)

Gurantor departmentDepartment of Economics and Management in IndustryCredits10
Subject guarantorprof. Ing. Kamila Janovská, Ph.D.Subject version guarantorprof. Ing. Kamila Janovská, Ph.D.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2007/2008Year of cancellation2023/2024
Intended for the facultiesHGF, FMTIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
JAN48 prof. Ing. Kamila Janovská, Ph.D.
KUT064 Ing. Josef Kutáč, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 20+0
Part-time Examination 20+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.

Additional study materials

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Elaboration of seminar work on a given topic.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

• Introduction to accounting, the basic terms and criteria of management accounting, the relationship between financial and management accounting. • Introduction to controlling, the basic terms and its development, the relationship of management accounting and controlling. • The importance and cost classification structure, the classification in terms of the type, purpose, responsibility and costing, cost classification in terms of the decision-making needs - fixed and variable, relevant and irrelevant, opportunity and bound. • Planning of costs and revenues, operational and strategic planning. • The issue of costing, the subject of costing, cost allocation and calculation methods, cost structure, costing system, preliminary and final costing, price calculation, the use of costing in business practice. • Plans and budgets in the company, the subject and division of budgets, short, medium and long-term budgets. • Analysis by means of deviations and effects on the economic result. • Financial analysis, information sources, methods and use, the indicators of financial analysis.

Conditions for subject completion

Part-time form (validity from: 2013/2014 Winter semester, validity until: 2023/2024 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Examination Examination   3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2022/2023 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2022/2023 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2021/2022 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2021/2022 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2021/2022 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2020/2021 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2020/2021 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2020/2021 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2019/2020 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2019/2020 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2018/2019 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2018/2019 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2017/2018 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2017/2018 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2016/2017 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2016/2017 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2016/2017 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2015/2016 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2014/2015 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2013/2014 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2012/2013 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2011/2012 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2018/2019 Winter