634-3005/02 – Enterprise Controlling (PC)
| Gurantor department | Department of Economics and Management in Industry | Credits | 4 |
| Subject guarantor | Ing. Josef Kutáč, Ph.D. | Subject version guarantor | Ing. Josef Kutáč, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2014/2015 | Year of cancellation | 2023/2024 |
| Intended for the faculties | FS | Intended for study types | Follow-up Master |
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] HORVATH, P. Controlling. 12. Auflage. München : Verlag Franz Vahlen GmbH, 2011, pg. 832.
Recommended literature:
[1] REICHMANN, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338
Way of continuous check of knowledge in the course of semester
E-learning
Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz):
- Vzdělávací modul 5 – Plánování nákladů a výnosů podniku a kalkulace: submodul Plán výroby (materiálová a časová bilance výroby), submodul Rozpočet (plán režijních nákladů a výnosů), submodul Kalkulace (plán jednicových nákladů a výnosů, plánové a cenové kalkulace).
- KUTÁČ, J.; JANOVSKÁ, J. Podnikový controlling. Studijní opory. Ostrava: VŠB-TU Ostrava, 2012.
Other requirements
Elaboration of the semester project.
Prerequisities
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Historical Development of Controlling.
2. Functions, Goals and Tasks of Controlling.
3. Classification of Controlling.
4. Controller and his integration in organization.
5. Management Accounting as an Information base for Controlling.
6. Classification of Costs.
7. The Break-Even Point.
8. Calculation of Interest, Rent, Depreciation and Risks.
9. Business Planning and Business Plans.
10. Establishment of the Budget.
11. Planned Calculations.
12. Price Calculations.
13. Actual Calculations.
14. Analysis based on Variations and Effects on Earnings.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction