MKH_CONT Controllership

Faculty of Economics and Administration
Autumn 2012
Extent and Intensity
0/0. 8 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. Ing. Bc. Petr Suchánek, Ph.D. (lecturer)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
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 7. 10. 8:30–11:50 P201, Sun 28. 10. 16:20–19:35 P201, Sat 15. 12. 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
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
  • 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
    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
  • 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
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.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021.
  • Enrolment Statistics (Autumn 2012, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2012/MKH_CONT