Integration in Enterprise Management Control

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Department of Management and Economics

Synopsis:

Integration Concept of Management Control (ICMC) deals with the assurance of the integration in the Management Control (MC) and focuses on the both: content and formal integration. This concept is being developed since early nineties. The latest works of the leading authors in the management control area (Cokins, Drucker, Horvath, Kaplan, etc.) confirm the usefulness of the ICMC approach. ICMC approach to the innovation of the management control emphasizes the importance of the key interconnections (linkages) within the entities of the MC (products, activities, processes, departments, resources) and especially among them. Interconnections link the key attributes of these entities to the outputs - final products and company results. These interconnections make it possible to identify the consequences of changing inputs and conditions of the activities and processes. They also enable the link in the opposite direction. The content integration refers to the definition of the set of the key interconnections for an effective company performance. It determines which attributes of the entities should be linked together. The formal integration relates to the way in which these interconnections are supported by the managerial (approaches, methods, procedures, etc.) and software tools to build integrated MC system.

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:

Integration in Enterprise Management System. Integration Factors in Enterprise Efficiency Control. Content and Formal Integration. Activity and Time as Principal Integration Entities in Management Control (Time Oriented Activity Based Management). Process Control Approach Contribution to Integration. Technical - Financial Integration. Tools for Integration, their attributes, roles and interactions. Integration role of the costs. Integration Role of Information Systems. Internal Integration of each Information System and Integration among Information Systems. Ex ante and Ex post Integration. Approaches to Quality of Information. Management Control as the Practical Application of Integration Principles in Enterprise Management. Integration features of AS/PS Methodology.

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:

The key objective of the course is to present the role of the key integrative linkages (content integration) and to create the ability to identify the key linkages among entities of management control system. Why is the assurance of the integration, resp. the increasing the level of the integration, in the management control system important? The reason is in gaining the ability to react in an adequate way on changing external and internal conditions. It is crucial to react on changing demands of the key customers, resulting into changes in in activities and processes and even in single resources, but also for assurance the linkages to suppliers and other stakeholders. The formal integration is directly linked with the identification of the integrative features of applied managerial tools. The ABM, Target Costing and HCT-Method are tools of a primarily importance.

Study materials:

(1)Broadbent, M., Cullen, J.: Managing Financial Resources, 3-edition, 2004, Chartered Management Institute

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

(3)Kaplan R.S., Norton D.P.: Alignment, Harvard Business School Press, Boston, 2006

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

(5)Molnár, Z.: Moderní metody řízení informačních systémů, Grada

(6)Ota M.: Pracovní podklady pro zkouškovou debatu z IIS, 2002-03

(7)Voříšek J.: Strategické řízení informačního systému a systémová integrace, Management Press, Praha

(8)Vysušil, J.: Informační soustavy, SNTL, 1976

(9)Vysušil, J.: Kvalita informací, IŘ, 1986

(10)Zralý M.: Připravené vybrané statě, (studijní podklady)

(11)Zralý, M.: Řízení nákladů při vývoji nových výrobků (Cost Control in the New Product Development Process), In: Sborník z mezinárodní konference „Integrované inženýrství v řízení průmyslových podniků (Integrated Engineering in Enterprise Management)“, str.: 63-68, ISBN: 80-01-02248-X, ČR, Praha, 30.11.2000, ČVUT v Praze, Fakulta strojní

(12)Zralý M.: Marketingové a nákladové faktory v řízení vývoje složitých obráběcích strojů (Marketing and Cost Factors in the Sophisticated Machine Tools Development Process), In: Sborník z mezinárodní konference „Nové trendy rozvoje průmyslu (New Trends in Industrial Development)“, 10 str., ISBN:80-214-2102-9, ČR, Brno, 6.-7.12.2001

(13)Zralý M.: Využití metodologie OČI/OVY při aplikaci produktových strategií (Methodology of Activity Set for Product Set (AS/PS) Contributes to Product Strategy Application) In: Sborník z 3. mezinárodní konference „Integrované inženýrství v řízení průmyslových podniků (Integrated Engineering in Enterprise Management)“, str.: 124-128, ISBN: 80-01-02559-4, ČR, Brno, 17.9.2002

(14)Zralý, M.: Potřebuje podnik rozpočty?, Moderní řízení, č.10/2003, ročník XXXVIII, str. 159-161, ISSN 0026-8720, vydává Economia a.s. jako měsíčník Hospodářských novin

(15)Zralý, M.: Integrační nástroje řízení podniku, In: Sborník z dvoudenní konference „Controllingové-přínosy pro manažerské řízení firmy: Aktuální teorie a praxe II - Controllingové řízení firmy a jeho integrační nástroje “, str.: 1-9, Praha, 7.- 8.9.2004, VOX Praha

(16)Zralý, M., Plachý, M.: IT Support for Activity Based Management Oriented Planning (Programová podpora pro plánování orientované na ABM koncept) In: "Proceedings from the 6th International Conference MITIP 2004?, (Sborník z 6. mezinárodní konference MITIP 2004), pp. (str.) 86-90, ISBN: 80-01-03059-8, ČR, Praha, 9.-10.9.2004

(17) Zralý, M.: Komplexnost, integrace a controlling (Complexity, Integration and Controlling) In: Sborník z 5. mezinárodní konference „Integrované inženýrství v řízení průmyslových podniků (Integrated Engineering in Enterprise Management)“, str.: 107-112, ISBN: 80-01-03013-X, ČR, Brno, 21.9.2004

(18) Zralý, M.: Why are Integrative Characteristics of Managerial Tools Important ?, In: Proceedings from the Conference "Actual Theory and Practice in Company Management: Integrative Tools of Company Management?, ISBN: 80-01-03285-X, pp.: 21, Department of Enterprise Management and Economics, FME, CTU in Prague, Prague, 24.6.2005

(19) Zralý, M., Šmíd, O.: Costing Model PMP and its Integrative Features, In: Proceedings from conference "7th International Conference MITIP?, p. 131-136, ISBN: 88-7544-050-6, Genoa, Italy, 9/2005

(20)Zralý, M.: Integrační popis manažerských nástrojů - metoda HRS [Integrative Description of Managerial Tools - HOT Method], In: Sborník z 6. mezinárodní konference „Integrované inženýrství v řízení průmyslových podniků [Integrated Engineering in Enterprise Management]“, str.: 104-108, ISBN: 80-01-03330-9, ČVUT v Praze, FS, Ústav řízení a ekonomiky podniku a Svaz výrobců a dodavatelů strojírenské techniky Praha, Brno, 4.10.2005

(21)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

(22)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

(23)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

(24) 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

(25) 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:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans: