634-0925/02 – 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 | prof. Ing. Kamila Janovská, Ph.D. |
| Study level | postgraduate | Requirement | Choice-compulsory |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 2007/2008 | Year of cancellation | |
| 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
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
Occurrence in study plans
Occurrence in special blocks