MPPCONA Controlling

Obchodně podnikatelská fakulta v Karviné
léto 2008
Rozsah
1/1/0. 2 kr. Ukončení: z.
Vyučující
Ing. Karel Stelmach, Ph.D. (přednášející)
Garance
Katedra podnikové ekonomiky a managementu – Obchodně podnikatelská fakulta v Karviné
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Cíle předmětu
In corporate practice, controlling presents a method of management, it is a source of information for decision processes and it provides for the permanent control of enterprise costs. As for its orientation, controlling follows up with courses Enterprise Science, The Economics of the Enterprise, Mathematics, Accounting, and Managerial Accounting. Controlling, in its current form, is a result of a series of the streams of opinions as to its mission and form, which have a common denominator and that is the effort of improving the economic activity of entrepreneurial subjects. In its essence, controlling follows up with best practices from corporate practice from the prewar period, applied by Tomáš Baťa. The students of the faculty, which is oriented on the entrepreneurial activity, have a chance to make themselves familiar with the introductory problems of controlling, which is very spread in a series of enterprises as a method or tool for managing the economic activities. In spite of it, in a number of cases controlling is connected with the management of the cost side of the production process, its current scope of activity overgrows those bounds by far. Content Structure: 1. The definition of controlling and significance of related concepts, the position of controlling in the system of managing the entrepreneurial subjects 2. In-house management, requirements, goals, tools. 3. Cost controlling 4. Economic standards, calculations, budgets 5. The classification of costs, requirements of controlling for their categorization. 6. Primary and secondary costs, variable costs, and fixed costs. 7. The economic structure of the enterprise, cost centers 8. The main and auxiliary cost centers. 9. The definition and role of assistance towards the cost in the system of controlling. 10. Break-even-point and assistance towards the cost. 11. The mechanism of in-house handovers of performances. 12. The evaluation of the economic activities within controlling
Literatura
    povinná literatura
  • HORVÁTH, P. A KOL. Nová koncepce controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2. info
  • VOLLMUTH, J. Controlling-nový nástroj řízení. 3. vyd. Praha: Profess Consulting, 1998. ISBN 80-85235-54-4. info
    doporučená literatura
  • ESCHENBACH, R. Controlling. 1. vyd. Praha: ASPI, 2004. ISBN 80-7357-035-1. info
Vyučovací jazyk
Angličtina
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