|Code:||CON (FP FconP)|
|Hour/sem||Lectures||Sem. Exercises||Lab. exercises||Comp. exercises||Other|
|Guarantee:||Žižlavský Ondřej, doc. Ing., Ph.D., IF|
|Lecturer:||Žižlavský Ondřej, doc. Ing., Ph.D., IF|
|Instructor:||Žižlavský Ondřej, doc. Ing., Ph.D., IF|
|Faculty:||Faculty of Business and Management BUT|
|Wed||lecture - Žižlavský||lectures||E337||09:00||10:50||1MIT||xx||xx|
|Wed||lecture - Žižlavský||lectures||E337||09:00||10:50||2MIT||xx||xx|
|Wed||exercise - Žižlavský||odd week||P292||17:00||18:50||1MIT||xx||xx|
|Wed||exercise - Žižlavský||odd week||P292||17:00||18:50||2MIT||xx||xx|
| || ||The main objectives of the course are to introduce controlling as a
subsystem of enterprise management, economic management activities in
the enterprise focussed on achieving the business plan, the functions of
controlling and its basic areas, the fundamentals of operational
controlling and strategic controlling, the fundamentals of financial
controlling and controlling research and development.|
| || ||The course is focussed on the following areas: controlling as a
subsystem of enterprise management, the aims and functions of
controlling, operational controlling and strategic controlling.|
|Knowledge and skills required for the course:|
| || ||Knowledge of solving equations, calculations of minimum and maximum of functions, graphical representation of different functions in different contexts grids and graphs with numerical expression, knowledge of the structure and of the annual business plan with connections between its parts, knowledge of financial statements, internal accounting, product costing, information system business management functions.|
|Learning outcomes and competences:|
| || ||Knowledge: The student can explain the role of controlling and the
controller in the organisation. They know how to explain complicated
procedures of cost allocation and assess their advantages and
disadvantages. They know the basics of drafting corporate statements or
presentations on management. They can use tipping point analyses and
solve problems with the provided rebate. They can analyse deviations
from established plans.|
Skills: The student can handle multi-step calculations of contributions
to cover fixed costs and create profit. They can use tipping point
analyses and solve problems with the provision of discounts. They can
analyse deviations from established plans. From the results of their
analyses the student can produce a report on the economic performance of
a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial
statements and calculations, can make oral presentations on their work
and carry responsibility for the correctness of their results.
|Syllabus of lectures:|
- The essence and tasks of controlling.
- Operational planning.
- Systems for
- Analysis of deviations, controllers reports,
management of corrective actions.
- Modern systems calculations.
controlling (necessity and characteristics).
- Multi-year planning,
analysis and control, constant management of potential.
- Controlling research and development.
- Integration of Balanced
Scorecard into the system of controlling.
| || ||Assesment methods and criteria linked to learning outcomes:Knowledge is verified by a written examination. Only students who have
applied for the examination in IS will be allowed to sit the
examination. The examination is made up of theoretical questions (a
weighting of 0.4 of the overall assessment) and practical examples (a
weighting of 0.6 of the overall assessment). The exam lasts 45 minutes.
The examination is graded according to the ECTS scale. Incorrect or
illegible answers will be assessed as unsatisfactory.|
Specification of controlled education, way of implementation and compensation for absences:Control of results of independent work on assigned tasks.