Lecturer(s)
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Zámečník Roman, doc. Ing. Ph.D.
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Kozubíková Ludmila, Ing. Ph.D.
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Metzker Zdenko, Ing.
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Novák Petr, doc. Ing. Ph.D.
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Course content
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History of controlling, current trends and the future of controlling. The nature and tasks of controlling; controller. Information support of controlling - reporting as a basic controlling tool. Strategic controlling and operational controlling. Cost controlling. Financial controlling. Investment controlling. Banking controlling. Project and process controlling. Controlling of functional areas (personnel, manufacturing, logistic, marketing controlling). Controlling in the non-manufacturing sphere (public administration, non-profit organizations, health facilities, hotels, etc.). Lecture by an expert from practice on a current topic in the field of controlling.
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Learning activities and teaching methods
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unspecified
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learning outcomes |
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Knowledge |
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understand the importance of this economic management tool |
understand the importance of this economic management tool |
characterize the essence of controlling and its links to accounting |
characterize the essence of controlling and its links to accounting |
understand the interaction between manager and controller |
understand the interaction between manager and controller |
interpret the essence of reporting |
interpret the essence of reporting |
define the causes of deviations |
define the causes of deviations |
explain the essence and differences of operational and cost controlling |
explain the essence and differences of operational and cost controlling |
describe the main functions and tasks of financial controlling |
describe the main functions and tasks of financial controlling |
characterize strategic controlling tools |
characterize strategic controlling tools |
clarify the role of controlling in the management of functional areas (HR controlling, marketing controlling, logistics controlling) |
clarify the role of controlling in the management of functional areas (HR controlling, marketing controlling, logistics controlling) |
Skills |
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to use marketing tools when compiling controller reports |
to use marketing tools when compiling controller reports |
to identify the possibility of eliminating individual deviations |
to identify the possibility of eliminating individual deviations |
to solve basic Cost - Volume - Profit problems independently |
to solve basic Cost - Volume - Profit problems independently |
to implement the calculation of incomplete costs |
to implement the calculation of incomplete costs |
to compile the management income statement of the company |
to compile the management income statement of the company |
to evaluate the contribution of individual product lines to the company's economy |
to evaluate the contribution of individual product lines to the company's economy |
to quantify the economic benefits of controlling |
to quantify the economic benefits of controlling |
to calculate and independently interpret HR controlling indicators |
to calculate and independently interpret HR controlling indicators |
to synthesize the acquired knowledge in modelling the real economic situation of the company |
to synthesize the acquired knowledge in modelling the real economic situation of the company |
Recommended literature
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ATKINSON, A. A. Management accounting: information for decision making and strategy execution. Boston: Pearson, 2012. ISBN 978-0-273-76998-9.
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BAUMGARTEN, D. The cost stickiness phenomenon: causes, characteristics, and implications for fundamental analysis and financial analysts? forecasts. Wiesbaden: Springer Gabler, 2012. ISBN 78-3-8349-4130-5.
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COOPER, R. G. Winning at new products: creating value through innovation. New York: Basic Books, 2017. ISBN 978-0-465-09332-8.
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KAPLAN, R. S., ANDERSON, S. R. Time-driven activity-based costing: a simpler and more powerful path to higher profits. Boston: Harvard Business School Press, 2007. ISBN 978-1-4221-0171-1.
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KAPLAN, R. S., NORTON, D. P. Strategy maps: converting intangible assets into tangible outcomes. Boston: Harvard Business School Press, 2004. ISBN 1591391342.
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KERZNER, H. Project Management: A Systems Approach to Planning, Scheduling, and Controlling. Wiley, 2017. ISBN 978-1119165354.
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PARMENTER, D. Key performance indicators for government and non profit agencies: implementing winning KPIs.. Hoboken: Wiley, John Wiley & Sons, 2012. ISBN 78-0-470-94454-7.
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TASCHNER, A., CHARIFZADEH, M. Management and cost accounting: tools and concepts in an Central European context. Wiley-VCH, 2016. ISBN 978-3-527-50822-8.
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