Controlling and Cost Management

Studijní plán:

PředmětControlling and Cost Management (CRNa)
GarantujeKatedra ekonomických studií (KES)
Garant
Jazykanglicky
Počet kreditů5
Prezenční studium
Přednáška2 h
Cvičení2 h
Studijní plán Typ Sem. Kred. Ukon.
Finance and Management - platný od ZS 2016/2017 PV 5 5 kr. Z,ZK

Sylabus

  • Substance and tasks of controlling.
  • Operative controlling (planning, information system, variance analysis, controller’s report, managing of holding the course)
  • Strategic controlling (necessity and specific features, planning, information, analysis and control, permanent management of the potential)
  • Financial controlling
  • Project controlling

Doporučená literatura

  • BURKE, Rory. Project management: planning and control techniques. 5th ed. Chichester, West Sussex: John Wiley & Sons, ©2013. xiv, 407 s. ISBN 978-1-118-56125-6.
  • MERCHANT, Kenneth A. Management control systems: performance measurement, evaluation and incentives. 3rd ed. Harlow, England: Financial Times/Prentice Hall, 2012. xvi, 815 s. ISBN 978-0-273-73761-2.
  • HANSEN, Don R., MOWEN, Maryanne M. a GUAN, Liming. Cost management: accounting & control. 6th ed. Mason: South-Western, 2009. xxix, 832 s. ISBN 978-0-324-55967-5.

Anotace

Students will learn about controlling as management subsystem - the systematic implementation of the future of the company target oriented activities (using the bottlenecks oriented file management tools) that support enterprise management to achieve business objectives owners in the ever-changing market environment for a successful long-term viability of a company's existence.

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