Language of instruction
Subject specific learning outcomes and competences
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. They can use tipping point analyses and solve problems with the provision of discounts. They can analyse deviations from established plans. From the results of their analyses the student can produce a report on the economic performance of a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial statements and calculations, can make oral presentations on their work and carry responsibility for the correctness of their results.
Prerequisite kwnowledge and skills
Syllabus of lectures
- The essence and tasks of controlling.
- Operational planning.
- Systems for calculating costs.
- Analysis of deviations, controllers reports, management of corrective actions.
- Modern systems calculations.
- Strategic controlling (necessity and characteristics).
- Multi-year planning, analysis and control, constant management of potential.
- Controlling risk.
- Controlling research and development.
- Integration of Balanced Scorecard into the system of controlling.
a) Active participation in seminars, individual assessment by the teacher (max. 10 points) - calculation of examples (set in e-learning), presentation of approaches and results.
b) 2 credit tests at previously set dates. Each test will include 2 examples, the maximum score from each test is 10 points. To pass the test a score of at least 60%, i.e. 6 points, is needed. Each test can only be resat once.
c) A students will gain a credit if they have at least 60% of the total possible number of points from the seminars (max. 30 points) and at the same time gets at least 60% in each of the tests, i.e. 2 x 6 points. The assessment from the seminars is entered into the overall assessment of the course with a weighting of 30%.
Specification of controlled education, way of implementation and compensation for absences:Control of results of independent work on assigned tasks.
Course inclusion in study plans