Course period: 2.
Year of study: 1.
Compulsory course
The course aims to expand the knowledge and skills of graduates of the faculty in the field of business economics and deepen them in the specialization of business management issues based on controlling.
Brief module description
- Enterprise as a living social system. Fundamentals of economic management. Requirements for modern management in companies.
- Controlling - history and present. The concept of controlling. Professional controlling.
- Controlling tools. Standards and benchmarking.
- Planning and budgeting.
- Controlling organization. The role of controlling in the coordination of management in the company. HR controlling.
- Roles and responsibilities of the controller in planning. Sensitivity analysis, scenario creation, and resulting tasks for the controller.
- Controlling in the operational area of management. Operational planning. Operational forward and feedback (control). Types of deviations.
- Strategic forward and feedback (control). Management by deviation.
- Controlling a reporting.
- Controlling costs along the line of internal departments. Responsibility centers.
- Management of responsibility centers. Intra-corporatel prices.
- Cost process controlling. Process management and planning. Procedure for implementing process cost controlling.
- Controlling as profit management. Calculation of variable costs. Cost-oriented pricing.
