Course syllabus BEEX10260 - Controlling (FEP - WS 2019/2020)
Course unit code:
|Course unit title:||Controlling|
Planned learning activities and teaching methods:
|Recommended semester/trimester:||5th semester study program Economics and Management of Business|
|Level of study:|
|Prerequisites for registration:|
|seminar work, active participation, results of practical simulation of controlling, written exam test, where the individual grades of the credit system of the credit system are awarded on the basis of point evaluation, which reflects the degree of success of passing the subject as follows:|
A = 94 - 100 points = 1
B = 86 - 93 points = 1.5
C = 76 - 85 points = 2
D = 66 - 75 points = 2.5
E = 56 - 65 points = 3
FX = 0 - 55 points = 4
|Learning outcomes of the course unit:|
|In the course, students will be introduced to the necessary tool of support of business management - controlling and related basic terminology concerning its conception, organization and application, as well as principles of application of controlling tools and methods in business practice. The course builds on the knowledge gained in business economics, accounting, financial analysis and business planning. Exercises are focused on practical simulations of controlling processes and recalculation of examples from the field of operational and strategic controlling. Special attention is paid to the issue of cost controlling and its application in decision-making processes. Students will learn about case studies from the practice of controlling Slovak and foreign companies.|
1. Definition of controlling as a company management system.
2. Controlling concepts in business theory and practice.
3. Controlling system - planning, budgeting and control system
4. Basic types of controlling and links between them.
5. Strategic controlling and its components.
6. Operational and internal controlling and its components.
7. Calculation as an important controlling tool. Calculation system definition.
8. Break Even Point analysis and calculation of variable costs, cover contributions.
9. Budgeting, forms and methods of budgeting. Creation and control of budgets.
10. Controlling system of deviation control, types of deviations.
11. Reporting as an important part of corporate controlling.
12. Process-oriented controlling. Using ABM procedures in controlling. Project-oriented controlling and specifics of controlling in practice of business and service companies.
|Recommended or required reading:|
Language of instruction:
|Assessed students in total: 71|
Name of lecturer(s):
|prof. Ing. Rastislav Rajnoha, PhD. (examiner, instructor, lecturer, person responsible for course)|
18. 12. 2019
|prof. Ing. Rastislav Rajnoha, PhD.|
Last modification made by Ján Lukáš on 12/18/2019.