Controlling Approach in Management

Lecturer:

Tutor:

Supervisor:

Department of Management and Economics

Synopsis:

Controlling approach to management (= management control (amer.)) has developed from partial specific function within the Management system into an effective information support for managers and recently even into autonomous recent approach to Enterprise Control (Enterprise Management Control). Controlling (Management Control) is presently considered as covering concept for linkage of classical and recent managerial methods and other managerial tools as: To Objectives and Targets oriented Management Control, Integration in Management Control, Process Control and Activity Based Management, Balanced Scorecard, Target Costing, Methodology of Product Sets, etc., into Enterprise Management Control. It strongly focuses on the selection of appropriate measures, which link technical and financial aspects of the processes and activities in the enterprise to the support of the targeted enterprise performance for enterprise survive and development.

Requirements:

The requirements are stated according to the needs of research activities of doctorate student and his/her topic of dissertation. The exam debate is kept on assignment containing the analysis of topic(s) linked with the content of dissertation. The scope of assignment is in the range of 5 - 10 th. characters .

Syllabus of lectures:

Management Control (MC) as an Approach to the Enterprise Management. The Roots and the Evolution from Controlling to Management Control. The Principles and Major Features of Management Control Approach. Integration Features of MC. Operative and Strategic role of MC. Financial and Cost MC. Major Features of the Cost Theory related to the MC Theory. Development of MC Application and its major Features. The Methods and other Tools of MC Application (Process control, Activity Based Management, Balanced Scorecard, Target Costing, Methodology of Product Sets, etc.). Controlling as a Philosophy of Enterprise Control. Role of Controlling in Enterprise Performance Control. Convergence Controlling Approach. Controlling versus Management Accounting. Development in the role of controller.

Syllabus of tutorials:

It follows the topics in curriculum. The emphasis is on the topics link to the research activities of doctorate student and that are also significant for topic of dissertation.

Study Objective:

Study materials:

(1a)Cokins, G.: Activity-Based Cost Management: An Executive Guide, ISBN: 0-471-44328-X, John Wiley & Sons, 2001

(1b)Cokins, G.: Performance management: Finding the Missing Pieces (To close the gap), John Willey & Sons, Inc., 2004

(1c)Cokins, G.: Performance management: Making it Work, In: Proceedings from the Conference "7th Conference on Manufacturing Accounting Research?, Tampere, 4/2005

(2a)Davila, T., Epstein, K.J., Shelton, R.: Making Innovation Work, How to Manage It, Measure It and Profit from It, Pearson Education Inc., Wharton School Publishing, poslední vydání

(2b)Denk, R.: Balanced Scorecard v OMV [Balanced Scorecard in OMV], In: Proceedings from the conference: Balanced Scorecard - European Best Practice Presentations, CI Prague, 5/2001

(3)Eschenbach, R.: Controlling, Schaffer-Poeschel, Stuttgart, 1996, (Codex, Praha 2000)

(4)Horváth Péter.: Controlling, Vahlen München, 2002, ISBN 3-8006-2731-0

(5)Johnson, H.T., Kaplan, R.S.: Relevance Lost, Harvard Business School Press, Boston, 1991

(6)Kaplan R.S., Norton D.P.: The Strategy Focused Organization, Harvard Business School Press, Boston, 2001

(7)Kaplan R.S., Anderson S.R.: Time Driven Activity-Based Costing, Harvard Business School Press, Boston, 2007

(8)Král, M.: Manažerské účetnictví, Management Press, Praha

(9)Vysušil J., Zralý M.: Účetnictví v éře controllingu, Účetnictví 5/98, str.142-144,

Účetnictví 6/98, str.164-167, Účetnictví 7/98, str.206-210

(10)Zralý, M.: Controlling je logická a přirozená vývojová etapa v řízení firmy, I. controllingová konference IIR, 6/1996

(11)Zralý, M.: Vývoj pojetí controllingu, Controlling, 4/2003, str. 3-9, vydává Společnost pro controlling a podnikové řízení (Point Consulting)

(12)Zralý, M.: Controlling a jeho role v řízení firmy, In: Sborník z dvoudenní konference „Controllingové-přínosy pro manažerské řízení firmy: Aktuální teorie a praxe“, str.: 3-24, ISBN:80-86324-29-6, VOX, Praha, 2.-3.6.2003

(13)Zralý M.: Rozvoj manažerských nástrojů - výzva nejen pro controllery, In: Sborník z konference „Integrované řízení výkonnosti firem v praxi“, 23 str., Point Consulting, 16/12/2003, Praha

(14) Zralý, M.: Praktické využití inovativních konceptů pro podporu manažerů v podmínkách západní, střední a východní Evropy, In: Sborník z mezinárodní konference „Business Navigation“, 32 str., Point Consulting, ČR, Karlovy Vary, 7.-8.10.2004

(15)Zralý, M.: Řízení výkonnosti podniku - na co se zaměřit, In: Sborník z mezinárodní konference „Business Navigation“, 20 str., Point Consulting, ČR, Karlovy Vary, 6.-7.10.2005

(16)Zralý M. a kol: Controlling a manažerské účetnictví jako nástroj integrace v podnikovém řízení [Controlling and Management Accounting as an Integration Tool in Enterprise Control], závěrečná publikace shrnující výsledky stejnojmenného projektu, stran: 239, ISBN: 80-01-03362-7, Vydavatelství ČVUT v Praze, 2005

(17)Zralý, M.: Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management, In: Proceedings of EIASM "8th Manufacturing Accounting Research Conference- Cost and Performance Management in Services and Operation?, pp.: 24, ISBN 978-88-8443-182-0, University of Trento, Trento, Italy, 6/2007

(18)Zralý, M.: Integration Concept of Management Control and its Contribution to Performance Management, In: Proceedings of EIASM "4th Conference on Performance Measurement and Management Control?, pp.: 15, ISBN 978-88-8444-183-0, Nice, France, 9/2007

(19)Zralý, M.: Konvergenční controllingový koncept a jeho integrační charakteristika [Convergent Controlling Concept and its Integrative Features], In: Sborník + CD z konference Moderní trendy managementu průmyslových podniků, str.: 11, ISBN: 978-80-01-03902-1, ČVUT v Praze, 9/2007

(20) Zralý M.: Syllabuses, cases, etc., incl. selected references 2005-2009, on internal server S: \Zraly ??

Other references depend on research and dissertation topic and are recommended individually.

Note:

Time-table for winter semester 2011/2012:

Time-table is not available yet

Time-table for summer semester 2011/2012:

Time-table is not available yet

The course is a part of the following study plans: