654-0925/02 – Corporate Controlling (PC)
| Gurantor department | Department of Industrial Systems Management | 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 type B |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 2022/2023 | Year of cancellation | |
| Intended for the faculties | HGF, FMT | 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
The professional orientation of the student’s project is oriented in accordance with the focus of the topic of his/her doctoral dissertation.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Introduction to accounting issues, basic terms and criteria of managerial accounting, relationship of financial and managerial accounting with respect to the specifics of an industrial enterprise.
2. Introduction to controlling issues, its basic concepts and development, the relation between managerial accounting and controlling with regard to the specifics of an industrial enterprise.
3. Controlling as a subsystem of industrial enterprise management.
4. The importance and structure of cost breakdown, breakdown in terms of type, purpose, responsibility and calculation cost breakdown from the point of view of the decision-making needs - fixed and variable, relevant and irrelevant, opportunity and tied.
5. Planning costs and revenues, operational and strategic planning taking into account the specifics of an industrial enterprise.
6. Problems of calculations, subject of calculation, cost allocation and calculation methods, cost structure, calculation system, preliminary and final calculation, price calculation, utilization of calculations in industrial business practice.
7. Corporate plans and budgets, budget subject and breakdowns, short, medium and long-term budgets.
8. Evaluating business plans through deviation procedures.
9. Conditions for using the Activity Based Costing method in process production.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.