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
1. Essence and Importance of Controlling for Business Management. Analysis of Revenues, Costs and Profit in Controlling.
2. Concepts of Controlling. Objectives and functions of Controlling.
3. Organisation of Controlling. The Role of Controlling in the Coordination of Management in the Enterprise. Professional Controlling.
4. Planning and Budgeting. Roles and Responsibilities of the Controller in Planning and Budgeting.
5. Controlling Tools: key performance indicators, standards and benchmarking.
6. Management of Responsibility Centres. Intra-corporate (Transfer) Prices.
7. Process management and planning. Controlling of Process Costs. Process costing. Procedure for the Implementation of Process Cost Controlling.
8. Controlling focused on Profit Management. Calculation of Variable Costs. Costbased Pricing.
9. Feed-forward and Feedback (control) in Controlling. Operational Controlling.
10. Types of Variances in Operational Controlling. Management and Optimisation of Variances.
11. Strategic Controlling. The Role of Controlling in Strategic Business Management.
12. Controlling and Reporting.
13. Trends in Controlling.
