Sep 25, 2020   2:07 a.m.      Vladislav        
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Course syllabus BEEX10243 - Controlling (FEP - WS 2020/2021)

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Pan-european University
Course unit code:
Course unit title:
Planned learning activities and teaching methods:
2 hours weekly / 12 hours per semester of study (on-site method)
2 hours weekly (on-site method)

Credits allocated:
Recommended semester/trimester:
5th semester study program Economics and Management of Business
Level of study:
Prerequisites for registration: none
Assessment methods:
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.
Course contents:
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:
SILLER, H. -- ESCHENBACH, R. Profesionální controlling. Bratislava: Wolters Kluwer, 2012. 396 p. ISBN 978-80-7357-918-0.
ESCHENBACH, R. Controlling. 2nd ed. Praha: ASPI, 2004. 816 p. ISBN 80-7357-035-1.
HORVÁTH, P A K. Nová koncepce controllingu. 1st ed. Praha: Profess Consulting, 2004. 288 p. ISBN 80-7259-002-2.
FOLTÍNOVA, A. Nákladový controlling. Bratislava: Iura Edition, 2011. 304 p. ISBN 978-80-8078-425-6.

FIBÍROVÁ, J. Reporting moderní metoda hodnocení výkonnosti uvnitř firmy. 1. vydání. Praha: Grada Publishing, s.r.o., 2001. 118 p. ISBN 80-247-0066-2.
FREIBERG, F. Finanční controling. 1. vydání. Praha: Management Press, 1996. 199 p. ISBN 80-85943-03-4.
REŽŇÁKOVÁ, M. -- KONEČNÝ, M. Controlling. 2. vydání. Brno: PC-DIR Real , 2000.
RAJNOHA, R.: Strategický a operatívny kontroling. Zvolen: Bratia Sabovci, 2002, 137 s., ISBN 80-89029-46-9.

Language of instruction:
Courses evaluation:
Assessed students in total: 769

14,4 %
7,4 %
15,6 %
21,2 %
40,1 %
1,3 %
Name of lecturer(s):
prof. Ing. Rastislav Rajnoha, PhD. (examiner, instructor, lecturer, person responsible for course, tutor)
Last modification: 5. 6. 2020

Last modification made by Mgr. Jozef Sisák on 06/05/2020.

Type of output: