ESF:MKH_CONT Controllership - Course Information
MKH_CONT Controllership
Faculty of Economics and AdministrationAutumn 2017
- Extent and Intensity
- 0/0/0. 8 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- Ing. Ladislav Šiška, Ph.D. (lecturer)
Ing. Eva Švandová, 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
- Sat 14. 10. 12:50–16:15 P104, Sat 11. 11. 16:20–19:35 P104, Sat 9. 12. 8:30–11:50 P104
- 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 define the priciples of financial management; to create a system of operational plans and budgets in the firm; to analyze variances between planned/budgeted results and the actual results of an enterprise activities; to interpret and present significant variances in the form of a report for responsible manager; to use advanced spreadsheet functions for analysis of big quantities of financial 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 accounting. Standard costing as a tool of control. Variance analysis. Reporting. Strategic financial management.
- 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, 2012, xiv, 381. ISBN 9788073579180. info
- ŠIŠKA, Ladislav. Vybrané kapitoly z controllingu (Controllership - selected chapters). Masarykova univezita, 2007, 193 pp. ISBN 978-80-210-4495-1. info
- BARNEY, Jay B. and Trish Gorman CLIFFORD. What I didn't learn in business school : how strategy works in the real world. Boston: Harvard Business Review Press, 2010, xxiii, 234. ISBN 9781422157633. info
- recommended literature
- 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
- POPESKO, Boris. Moderní metody řízení nákladů : jak dosáhnout efektivního vynakládání nákladů a jejich snížení. 1. vyd. Praha: Grada, 2009, 233 s. ISBN 9788024729749. info
- Teaching methods
- Teaching methods: lectures, calculation of individual examples in spreadsheet, 16 e-learning tests, oral presentation
- Assessment methods
- Requirements of colloquium: (1) at least 60 points from tests (8 theoretical tests with multiple choice, 8 numerical examples) and concurrently (2) orral presentation of the task from assignment. 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
- The course is taught annually.
- Enrolment Statistics (Autumn 2017, recent)
- Permalink: https://is.muni.cz/course/econ/autumn2017/MKH_CONT