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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. - Financial management, managerial accounting, controlling: content, goals, functions - Methods and tools of financial management, managerial accounting, controlling - Approaches to cost, revenue, profit, value added and cash fow management - Use of a calculation system in the management of business processes and performance - Short-term managerial decisions in internal management and their evaluation - Long-term managerial decisions in internal management and their evaluation - Pricing decisions in internal company proceedings - Approaches to measuring, managing and evaluating company performance - Approaches to management and evaluation of financial stability of the company - Strategically oriented financial and economic management of the company - Development tendencies 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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Interactive lecture, Lecture supplemented with a discussion, Students' portfolio, One-to-One tutorial, Students' self-study, Self-study of literature
- Preparation for an examination (30-60)
- 150 hours per semester
- Individual project (40)
- 200 hours per semester
- Presentation preparation (report) (1-10)
- 20 hours per semester
- Contact hours
- 30 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 |
| learning outcomes |
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| Knowledge |
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| To explain and discuss advanced methods and tools of managerial accounting, controlling and financial management of a corporate. |
| Skills |
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| To creatively apply advanced methods and tools of managerial accounting, controlling, and financial management in varied decision-making tasks. |
| teaching methods |
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| Knowledge |
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| Self-study of literature |
| One-to-One tutorial |
| Group discussion |
| Seminar classes |
| Lecture |
| Lecture supplemented with a discussion |
| Individual study |
| Skills |
|---|
| Self-study of literature |
| One-to-One tutorial |
| Group discussion |
| Seminar classes |
| Interactive lecture |
| Individual study |
| Competences |
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| One-to-One tutorial |
| Group discussion |
| Textual studies |
| Seminar classes |
| Lecture supplemented with a discussion |
| assessment methods |
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| Knowledge |
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| Seminar work |
| Knowledge of advanced methods of economic and financial management. |
| Combined exam |
| Individual presentation at a seminar |
| Skills |
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| Seminar work |
| The ability to use, evaluate and interpret advanced methods of economic and financial management. |
| Combined exam |
| Individual presentation at a seminar |
| Competences |
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| Combined exam |
| Seminar work |
| Individual presentation at a seminar |
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Recommended literature
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Brigham, E. F et al. Financial management. Theory and Practice. Cengage Learning EMEA, 2019.
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Crosson, S. V., & Naedles, B., E. Managerial Accounting.(10th ed.). South-Western, Cengage Learning., 2014.
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Drury, C. Management and Cost Accounting. 10th ed.. Hampshire, UK: Cengage, 2018. ISBN 9781473748873.
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Dvořáková, Lilia; Červený, Josef,; Malá, Andrea,; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích. První vydání. 2017. ISBN 978-80-7211-517-4.
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Eschenbach, Rolf; Siller Helmut. Profesionální controlling: koncepce a nástroje. Praha: Wolters Kluwer, 2012. ISBN 978-80-7357-918-0.
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Horváth & Partners Management Consultants. Controlling Concept: The Cornerstone of Performance Management. World Scientific Publishing, 2020.
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Horváth, P. Controlling. Munchen, DE: Verlag Vahlen, 2011. ISBN 978-3-8006-3878-9.
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Horváth, P., Gleich, R., & Seiter, M. Controlling. (14 Aufl.). Verlag Vahlen, 2019.
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Horváth, Péter. Nová koncepce controllingu : cesta k účinnému controllingu. Praha : Profess Consulting, 2004. ISBN 80-7259-002-2.
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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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Kothari, R. Financial management: A Contemporary Approach.. New Delhi, IND: SAGE Publication., 2016. ISBN 978-9351508212.
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Král, Miloslav a kol. Manažerské účetnictví. 4. vyd.. Praha: Management Press, 2019. ISBN 978-80-7261-568-1.
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Loftus, J. et al. Financial Reporting. John Wiley & Sons, 2017.
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Peters, G., & Pfaff, D. Controlling. (3. Aufl.). Versus, 2018.
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Petřík, Tomáš. Ekonomické a finanční řízení firmy : manažerské účetnictví v praxi. 2., výrazně rozš. a aktualiz. vyd. Praha : Grada, 2009. ISBN 978-80-247-3024-0.
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