MPH_ACON Controlling

Faculty of Economics and Administration
Spring 2026
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: z (credit).
In-person direct teaching
Teacher(s)
Ing. Šárka Benešová (lecturer)
Guaranteed by
Ing. Šárka Benešová
Department of Business Management – Faculty of Economics and Administration
Contact Person: Bc. Tereza Tomešová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Prerequisites
! MPH_CONT Controlling and business intel
BPH_MAAC Managerial accounting
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
fields of study / plans the course is directly associated with
Course objectives
Course objective is to get insight into the tasks of financial controlling and practically apply knowledge gained in the pre-requisite course Managerial accounting.
Learning outcomes
At the end of this course, the student will: - get insight into the controlling tasks, - understand financial management principles applied in the environment of corporate business, - learn budgeting and forecasting tasks, - analyze the variances between budgeted/planned and actual results of business operations, - interpret and present analysis findings in a report for management, including selection of suitable KPIs - use advanced functions of XLS necessary for data analysis - effectively present his/her ideas to other stakeholders
Syllabus
- Knowledge review - enterprise performance management and its informational support through management accounting - Structure of cost accounting, cost/profit centers, hierarchy - Assigning costs by means of Activity Based Costing (ABC) - Strategic planning, budgeting and forecasting. - Source data for financial reporting. Dimensional data modeling applied in reporting. - IT tools for data analysis in MS Excel (PowerQuery, PowerPivot, SQL). - Non-financial data in managerial accounting (=controllership).
Literature
  • DRURY, Colin and Mike TAYLES. Management and cost accounting. 12th Edition. Hampshire: Cengage Learning, EMEA, 2023. ISBN 978-1-4737-9124-4. info
  • HORVÁTH & PARTNERS MANAGEMENT CONSULTANTS. The Controlling Concept: Cornerstone of Performance Management. München (Germany): Verlag Franz Vahlen GmbH, 2020, 276 pp. ISBN 978-981-12-1864-4. Available from: https://dx.doi.org/10.1142/11778. URL info
Teaching methods
class discussion, group projects and presentations, homework reading
Assessment methods
active participation in class discussions, final project and its presentation
Language of instruction
English
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught every week.
Listed among pre-requisites of other courses
Teacher's information
Any plagiarism in assignments during the semester, copying, using forbidden aids or any other breach of rules is regarded as a failure to meet the obligations of the course and as a serious breach of study regulations. As a consequence, the teacher grades the student with "F" or "N" and the dean is allowed to initiate a disciplinary action, which might lead to the termination of the studies.
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