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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2023/2024
UPOZORNĚNÍ: Jsou dostupné studijní plány pro následující akademický rok.

Controlling

The course is not on the list Without time-table
Code Completion Credits Range Language
G63E2302 Z,ZK 6 2P+2C English
Garant předmětu:
Lecturer:
Tutor:
Supervisor:
Institute of Economic Studies
Synopsis:

The aim of the course is to explain the substance of controller's work - application of management control systems into business corporation (incl. tools like cost allocations, budgeting, standard costing, cost accounting and balanced scorecard).

Requirements:

Assessment (at least 50 points):

. Midterm test(s) 40 pt

. Seminar work 60 pt

Exam (at least 60 points):

. Written exam in LMS Moodle (100 pt)

. followed by the oral exam in MS Team

Syllabus of lectures:

Major topics of the course:

1.Evolution of controllers’ positions in business corporations

2.Cost classifications. Cost behaviour.

3.Cost-volume-profit decisions.

4.Cost assignment and Service centres allocation

5.Activity Based Costing

6.Customer Profitability

7.Budgeting process

8.Accounting and inventory valuation

9.Standard Costing - in full cost systems/variable cost systems

10.Responsibility Accounting

11.Management Control Systems (incl. Balanced Scorecard)

12.Stratetic management decisions (incl. investment decisions)

13.Reporting and business intelligence

14.Current trends in controlling/management accounting

Syllabus of tutorials:

Major topics of the seminars:

1.Introduction

2.Cost classifications. Cost behaviour.

3.Cost-volume-profit decisions.

4.Cost assignment and Service centres allocation

5.Activity Based Costing

6.Customer Profitability

7.Budgeting process

8.Accounting and inventory valuation

9.Standard Costing - in full cost systems/variable cost systems

10.Responsibility Accounting

11. Management Control Systems (incl. Balanced Scorecard)

12.Stratetic management decisions (incl. investment decisions)

13.Reporting and business intelligence

14.Current trends in controlling/management accounting - presentation of the seminar work

Study Objective:

Upon successful completion of this course, students will be able to:

. understand the role of controller in the modern corporation;

. alocate costs to products, services or activities;

. prepare budgets;

. analyse customers profitability;

. design a simple management control system;

. interpret data gathered through management control systems.

Study materials:

Basic Bibliography:

DRURY, Colin. Management and cost accounting. 10th edition. Hampshire: Cengage, 2018. xvii, 842. ISBN 9781473748873.

MERCHANT, K.A., van der STEDE, W.A. Management Control Systems. 4th Ed., London: Pearson, 2018.

Other Recommended Bibliography:

KAPLAN, R.S., ANDERSON, S.R. Time Driven Activity-Based Costing. Boston: Harvard Business School Press, 2007.

DAVILA, T., EPSTEIN, K. J., SHELTON, R.: Making Innovation Work, How to Manage It, Measure It and Profit from It. London: Pearson, 2012.

Note:
Further information:
No time-table has been prepared for this course
The course is a part of the following study plans:
Data valid to 2024-03-27
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