PHCON Controlling

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/2. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Timetable
Fri 12:00–13:35 P106
  • Timetable of Seminar Groups:
PHCON/1: Fri 8:30–10:05 VT203, L. Šiška
PHCON/2: Fri 10:15–11:50 VT206, L. Šiška
PHCON/3: Fri 16:20–17:55 VT206, L. Šiška
PHCON/4: Fri 18:00–19:35 VT206, L. Šiška
PHCON/5: Fri 14:35–16:15 VT206, L. Šiška
Prerequisites (in Czech)
PHMAUC Managerial Accounting
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 83 student(s).
Current registration and enrolment status: enrolled: 0/83, only registered: 0/83, only registered with preference (fields directly associated with the programme): 0/83
fields of study / plans the course is directly associated with
Course objectives
The main objective of the course lies in applying budgets and plans as tools for economic management of a fictive enterprise. In order to achieve the objective, students are expected:
to understand the system of economic management;
to create a system of operational a strategic plans and budgets in the company;
to analyze variances between the planned or budgeted results and the actual results of the company
to interpret and present significant variances in the form of a report for a responsible manager;
to learn how to use advanced spreadsheet functions to analyze big quantities of economic data.
Syllabus
  • Preparation of a revenue budget
  • Production plan and the budget of direct costs.
  • The budgets of cost centres, costing of products and semifinished products.
  • Master budget.
  • Cost-volume-profit analysis.
  • Cost accounting.
  • Standard costing as a tool of control.
  • Variance analysis.
  • Reporting.
Literature
  • ŠIŠKA, Ladislav. Vybrané kapitoly z controllingu (Controllership - selected chapters). Masarykova univezita, 2007, 193 pp. ISBN 978-80-210-4495-1. info
  • ESCHENBACH, Rolf. Controlling. Edited by Stefan Güldenberg - Werner Hoffmann, Translated by Eva Chmátalová -. 1. vyd. Praha: Codex, 2000, 812 s. ISBN 80-85963-86-8. info
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial Accounting). 1st ed. Praha: Grada, 2008, 264 pp. ISBN 978-80-247-2471-3. info
  • HOFMEISTER, Roman and Harald STIEGLER. Controlling. Translated by Pavel Stejskal. Praha: Babtext, 2001, 151 s. info
  • VOLLMUTH, Hilmar J. Controlling - nový nástroj řízení. Translated by Jiří Vysušil. 2. upr. vyd. Praha: Profess Consulting, 1999, 136 s. ISBN 80-85235-54-4. info
  • STEINOECKER, Reinhard. Strategický Controlling :působící faktory, poteciály úspěšnosti a tržní strategie. Translated by Pavel Stejskal. 1. vyd. Praha: Babtext, 1992, 117 s., p. ISBN 80-900178-2-7. info
Assessment methods
Teaching methods:
lectures, calculation of individual examples in spreadsheet, 20 tests in the form of e-learning, a semester paper
Requirements of colloquium:
(1) at least 60 points from tests and concurrently
(2) oral presentation of the analysis in the semester paper.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PHCON