Osnova témat

  • AE1M16CTR - Controlling - B171

    Course primary objective is in introducing the Management Control (Controlling) as the up-to-date approach to management of the organization (enterprise, institution). To explain its changing role in management on its development in past decades from functional form, over reporting period, to integral concept of the management control of the organization. Both points of view - the recent theoretical bibliography and context of advanced practice are considered. The course focuses on key linkages among functional areas, key processes and activities in management control system. The course deals with managerial methods and other managerial tools to be applied in management of single entities of management control system and in their interrelated actions. 

    Výsledek studentské ankety předmětu je zde: AE1M16CTR

    • Lectures

      1.   Management of organization, approaches to management, the role of management control and management accounting. The basic entities in management of organization and their key linkages.
      2.   Convergent controlling concept (CCC). Basic controlling line (spiral).
      3.   Technical-financial integration. Integration between the financial and non-financial plan. Introduction to interactive models for presentation of key integrative linkages.
      4.   Process control. The role of activities in management of organization. Activity based management (ABM).
      5.   Cost control as integrated part of enterprise management control. Budgets, costing and other non-financial recordings and their linkages and interaction.
      6.   Managerial tools in controlling application. Hour cost tariff (HCT) method.
      7.   Managerial utilization of HCT method and its alternative.
      8.   Methodology of product sets (PS/AS). Target costing.
      9.   Integrative abilities of managerial tools I: HCT method, multilevel contribution margin, operating budgets.
      10.   Integrative abilities of managerial tools II: Balanced scorecard, Customer relationship management, etc.
      11.   Present role of time in management. The key time optimums. Performance management.
      12.   Cost analysis. Costs as consequences of particular decision-making.
      13.   How to tailor the structure of planning system with regard to recent management conditions. Role of ex-ante calculations and ex-post assessment. The development in role and competence of controller.
      14.   Course summary and stressing major course message.
      • Training courses

        1.   Introduction to rules for seminars. Introductory test of knowledge and skills from previous courses. Introduction to Assignment 1 - Controlling line.
        2.   Presentation of Assignment 1 by students. Introduction to Assignment 2 - Key technical-financial linkages (with the assistance of Model-NFP).
        3.   Presentation Assignment 2 by students. Debate focusing on key technical-financial linkages.
        4.   Analysis and discussion to Assignment 2. Simulations of how financial plan respond to changes of non-financial factors. Test 1. Introduction to Assignment 3 - Creation of operational budget with emphasis on activities.
        5.   Presentation of Assignment 3 by students - first part. Analysis and discussion to Assignment 3 with emphasis on controlling of activities and related costs control.
        6.   Presentation of Assignment 3 by students - second part, extended to creation and assessment of budgets interactions. Introduction to Assignment 4 - Product costing (HCT method and its vertical or controlling alternative application).
        7.   Presentation of Assignment 4 by students - first part. Analysis and discussion to HCT method application in control of products, processes, activities and centers.
        8.   Presentation of Assignment 4 by students - second part. Graphical presentation.
        9.   Test 2. Introduction to Assignment 5 - Cost control in pre-production, production and post-production phase of product life time cycle (with the assistance of Model-3P).
        10.   Presentation of Assignment 5 by students - first part. Analysis and discussion.
        11.   Presentation of Assignment 5 by students - second part. + simulation on model with aim to keep product cost target.
        12.   Simulation on model with aim to keep product cost target continuation. Test 3.
        13.   Presentation of complex solution of Assignment 2 and Assignment 5 with assistance of Model-NFP and Model-3P. Analysis and discussion to role of controlling factors.
        14.   Presentation of complex solution of Assignment 2 and Assignment 5 - second part. Conclusion.
        • References

          1. Eschenbach, R.: Controlling, Codex Praha, 2000

          2. Horváth, P.: Controlling, Vahlen, München, 2002

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