MKH_CONT Controllership

Faculty of Economics and Administration
Autumn 2015
Extent and Intensity
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 17. 10. 12:50–16:15 P104, Sat 21. 11. 16:20–19:35 P104, Sat 12. 12. 12:50–16:15 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
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.
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
    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
  • KRÁL, Bohumil. Manažerské účetnictví. 3. dopl. a aktualiz. vyd. Praha: Management Press, 2010, 660 s. ISBN 9788072612178. URL 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 tests in the form of e-learning, 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
Study Materials
The course is taught annually.
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.

logo image
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021.
  • Enrolment Statistics (Autumn 2015, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2015/MKH_CONT