OPF:PEMNKCON Corporate Controlling - Course Information
PEMNKCON Corporate Controlling
School of Business Administration in KarvinaWinter 2017
- Extent and Intensity
- 0/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Mgr. Šárka Čemerková, Ph.D. (lecturer)
Ing. Karel Stelmach, Ph.D. (lecturer) - Guaranteed by
- Ing. Karel Stelmach, Ph.D.
Department of Business Economics and Management – School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D. - 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 Economics and Management (programme OPF, N_EKOMAN, specialization Business)
- Course objectives
- Passing of lectures, on-going test (30 points), final exam test (70 points), total score 100 points (A: 92-100 points, B: 83-91 points, C: 82 points, D: 65-73 points, E: 60-64 points, F: 0-59 points).
- Syllabus
- Content Structure :
1. Principals of efficiency in the control process
2. Fundamentals of controlling activity in organizational context
3. Conditions of economical efficiency based on controlling indicators
4. Definition of the contribution margin to cover fixed costs and profit, application in practice of business entities
5. Use of contribution margin, case studies
6. Planning and budgeting
7. Principles of cost control
8. Economic structure of business units, cost centres, cost drivers.
9. Principles of causality , structure of cost drivers in calculation of internal cost of services (products)
10. Complex model of cost control in the small company (SME)
11. Controlling and Calculations
12. Controlling in other areas of business operations
- Content Structure :
- Literature
- required literature
- KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
- ESCHENBACH, R. Controlling. 1. vyd. Praha: ASPI, 2004. ISBN 80-7357-035-1. info
- HORVÁTH, P. A KOL. Nová koncepce controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2. info
- recommended literature
- VOLLMUTH, J. a J. HILLMAR. Nástroje controllingu od A do Z - Přehledné a srozumitelné metody v řízení podniku. Praha: Profess Consulting, 2004. ISBN 80-7259-032-4. info
- Teaching methods
- One-to-One tutorial
Skills demonstration
Students' self-study - Assessment methods
- Grade
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM. - Teacher's information
- https://elearning.opf.slu.cz/course/view.php?id=513
On-going test (minimum 60% success rate), term paper.
Important part is the writing of a term paper, including the development of controlling model of SME, relevant in corporate controlling studies. The final oral examination of the course could be taken only by the student, who passed the on-going test successfully and the term paper obtained a grade "pass".
- Enrolment Statistics (Winter 2017, recent)
- Permalink: https://is.slu.cz/course/opf/winter2017/PEMNKCON