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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2018/2019

Controlling

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Code Completion Credits Range Language
G63E2302 Z,ZK 6 2+2
Lecturer:
Jan Vašek (guarantor)
Tutor:
Jan Vašek (guarantor)
Supervisor:
Department of Economic Studies
Synopsis:

Major topics of the course:

1. Course objectives and rules. Controlling (Management Control-MC) as the way how to manage Enterprise. Convergent Controlling Concept - CCC.

2. Controlling thinking. Role of Integration in Management Control. Role of Time in MC. Basic Entities in Enterprise Control.

3. Cost Control in MC Application I. Key Linkages among Cost Agendas and outside of them. Integration Assurance. Models presentation.

4. Cost Control in MC Application II. Managerial Cost Thinking. Costs as the Result of the Managerial decision making. Costs as the Integrative Factor in Enterprise and Project Management. Models Presentation.

5. Methods, Procedures and Techniques of the Cost Control. Cost Structures: Types and Creation. Cost Consequences of Different Ways of Investment Financing. Illustration on Cases and Models.

6. Integrative Role of Planning System in MC-Application. (PW-3+4 CCC). Key Items, Linkages and Role of the Major Planning Tools. Integration of Financial and Matter-of-fact Plan. Others Integrative Levels. Illustration with NFP-Model.

7. Managerial Tools and their Integrative Features I. (PW-5 CCC). Financial MC Calculations. Types of Risks. Illustration on Cases.

8. Managerial Tools and their Integrative Features II. Major Managerial Tools and their Integrative Features. Illustration on the Models.

9. Managerial Tools for MC-Application and their Integrative Features III. Others according to application areas. Illustration on the Models.

10. Managerial Tools for MC-Application and their Integrative Features IV. Others according to application areas. Illustration on the Models.

11. MC-Integrative Thinking. Performance Management due to MC-Integrative Thinking. Measures (KPI).

12. Role of Standardization and Formalization in MC-Application (PW-6 CCC). Learning (Learning up) (PW-7 CCC). Controller: Role and Skills. Quality of Information (Martin x Vysusil).

13. Integrative features of MC (PW-2 CCC) - Summary. Content and formal Integration. Vertical and Horizontal Integration. Technical-financial Integration and other Integrative Levels. Role of Managerial Tools in Integration. Illustration of Key Integrative Linkages with the Models.

14. Discussion to Key Topics. Summary of Key Knowledge and Conclusions.

Requirements:
Syllabus of lectures:
Syllabus of tutorials:
Study Objective:
Study materials:

Basic Bibliography:

Cokins, G.: Performance management: Finding the Missing Pieces (To close the gap), John Willey & Sons, Inc., 2004, updated 2009

Eschenbach, R.: Controlling, 2000

Horváth P.: Controlling, Vahlen München, 2002, ISBN 3-8006-2731-0

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

Zralý, M.: Working aids to the course (course program and rules, presentations, solved cases, models) in e-form, Moodle.

Zralý, M.: Hour Cost Tariff Method - A Simple Tool for Managerial Use, In: Proceedings of the 8th International Scientific Conference „Finance and Performance of Firms in Science, Education and Practice“, Tomas Bata University in Zlin, ISBN 978-80-7454-653-2, Zlin 2017

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“, Trento, University of Trento, 2007, pp. 124-147, ISBN 978-88-8443-182-0.

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“, Nice, 2007, pp. 104-119, ISBN 978-88-8444-183-0.

Other Recommended Bibliography:

Brealey, R.A., Myers, S.C.: Corporate Finance (česky: Teorie a praxe firemních financí), John Wiley & Sons, (česky: Computer Press, Praha)

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

Cokins, G: Blog

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

Drucker, P.F.: The Essential Drucker, Harper Collins Publishers Inc., N.Y., 2005

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

Note:
Time-table for winter semester 2018/2019:
Time-table is not available yet
Time-table for summer semester 2018/2019:
Time-table is not available yet
The course is a part of the following study plans:
Data valid to 2019-02-16
For updated information see http://bilakniha.cvut.cz/en/predmet5649606.html