ESF:MKH_CONT Controllership - Course Information

MKH_CONT Controllership

Extent and Intensity

0/0. 8 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Ing. Ladislav Šiška, Ph.D. (lecturer)

Guaranteed by

Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Supplier department: Department of Business Management – Faculty of Economics and Administration

Timetable

Sun 5. 10. 16:20–19:35 P201, Sun 19. 10. 8:30–11:50 P201, Sun 23. 11. 12:50–16:15 P201

Prerequisites (in Czech)

! KHCON Controlling

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Business Management (programme ESF, N-EKM)

Course objectives

At the end of the course students should be able to: to define the priciples of economic management; to create a system of operational plans and budgets in the firm; to analyze the variances between planned or budgeted results and the actual results of the enterprise activities; to interpret and present significant variances in the form of a report for responsible manager; to use advanced spreadsheet functions by analyzing 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

required literature
• ESCHENBACH, Rolf and Helmut SILLER. Profesionální controlling : koncepce a nástroje. Translated by Jaroslav Rubáš. 2., přeprac. vyd. Praha: Wolters Kluwer Česká republika. xiv, 381. ISBN 9788073579180. 2012. info
• ŠIŠKA, Ladislav. Vybrané kapitoly z controllingu (Controllership - selected chapters). Masarykova univezita. 193 pp. ISBN 978-80-210-4495-1. 2007. info

recommended literature
• HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial Accounting). 1st ed. Praha: Grada. 264 pp. ISBN 978-80-247-2471-3. 2008. info
• KRÁL, Bohumil. Manažerské účetnictví. 3. dopl. a aktualiz. vyd. Praha: Management Press. 660 s. ISBN 9788072612178. 2010. URL info
• POPESKO, Boris. Moderní metody řízení nákladů : jak dosáhnout efektivního vynakládání nákladů a jejich snížení. 1. vyd. Praha: Grada. 233 s. ISBN 9788024729749. 2009. info

Teaching methods

Teaching methods: lectures, calculation of individual examples in spreadsheet, 16 tests in the form of e-learning, semester paper

Assessment methods

Requirements of colloquium: (1) at least 60 points from tests (8 theoretical tests with multiple choice, 8 numerical examples) and concurrently (2) oral presentation of the semester paper analysis. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět KHCON.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

• Enrolment Statistics (Autumn 2014, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2014/MKH_CONT