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Lecturer(s)
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Benediktová Marie, prof. Ing. CSc.
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Course content
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The course is intended for doctoral studies. - Managerial Accounting, Controlling and Financial Management - Content, Objectives, Functions - Criteria for management accounting, controlling and financial management - Approaches to cost, revenue, profit and value added management - Using the calculation system in business process management and performance - Plan and budget system - Short-term management decisions and their evaluation - Long-term management decisions and their evaluation - Pricing decisions - Approaches to measuring, managing and evaluating of corporate performance - Approaches to managing and assessing the company's financial stability - Strategically oriented management accounting, controlling and financial management - Development trends in economic and financial management In the event of an unfavorable epidemiological situation in the Czech Republic, the teaching and examination will take place in an online form.
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Learning activities and teaching methods
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- Preparation for an examination (30-60)
- 150 hours per semester
- Contact hours
- 30 hours per semester
- Presentation preparation (report in a foreign language) (10-15)
- 20 hours per semester
- Individual project (40)
- 200 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain basic and advanced methods and tools of financial accounting, managerial accounting, controlling and performance measurement and management. |
| Skills |
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| To creatively apply methods and tools of financial accounting, management accounting, controlling and measuring and managing of corporate performance in decision-making at strategic, tactical and operational levels. |
| Competences |
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| N/A |
| The student is capable of systemic thinking and evaluation of variant decision-making tasks in the field of economic and financial management. |
| learning outcomes |
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| Knowledge |
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| To explain and discuss advanced methods and tools for measuring, analyzing, evaluating and managing the corporate performance and financial position. |
| Skills |
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| To creatively apply advanced methods and tools of managerial accounting, controlling, and financial management in varied decision-making tasks. |
| Competences |
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| The student is able to critically think and evaluate varied decision-making tasks in the field of economic and financial management of the company. |
| teaching methods |
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| Knowledge |
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| One-to-One tutorial |
| Textual studies |
| Group discussion |
| Individual study |
| Self-study of literature |
| Lecture supplemented with a discussion |
| Skills |
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| Group discussion |
| Individual study |
| One-to-One tutorial |
| Interactive lecture |
| Competences |
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| Group discussion |
| Discussion |
| One-to-One tutorial |
| Lecture supplemented with a discussion |
| Students' portfolio |
| assessment methods |
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| Knowledge |
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| Seminar work |
| Individual presentation at a seminar |
| Combined exam |
| Knowledge of advanced methods of economic and financial management. |
| Skills |
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| Individual presentation at a seminar |
| Seminar work |
| Combined exam |
| Dovednost využívat, hodnotit a interpretovat pokročilé metody a nástroje ekonomického a finančního řízení. |
| Competences |
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| Individual presentation at a seminar |
| Seminar work |
| Combined exam |
| Competence of economic thinking and prediction of economic business data. |
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Recommended literature
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Brigham, E.; Brigham, E. F.; Ehrhardt, M. C. Financial Management. Theory and Practice. Hamshire, UK: Cengage Learning EMEA, 2016. ISBN 978-1305632295.
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Crosson, S. V.; Naedles, B. E. Managerial Accounting. 10th ed.. Mason, OH, USA: South-Western, Cengage Learning Learning., 2014. ISBN 978-1133940593.
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Drury, C. Management and Cost Accounting. 10th ed.. Hampshire, UK: Cengage, 2018. ISBN 9781473748873.
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Horváth, P. Controlling. Munchen, DE: Verlag Vahlen, 2011. ISBN 978-3-8006-3878-9.
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International Group of Controlling. Horvath and Partners. Controlling Process Modell.. Mnichov: Haufe Verlag, 2011. ISBN 978-3-648-03265-7.
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Kimmel, Paul D.; Weygandt, Jerry J.,; Kieso, Donald E. Accounting : tools for business decision making. 3rd ed. Hoboken : John Wiley & Sons, 2009. ISBN 978-0-470-37785-7.
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Kothary, R. Financial Management: A Contemporary Approach.. New Delhi, IND: SAGE Publications., 2016. ISBN 978-9351508212.
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