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Lecturer(s)
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Dvořáková Lilia, 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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Interactive lecture, Lecture supplemented with a discussion, Students' portfolio, One-to-One tutorial, Students' self-study, Self-study of literature
- Presentation preparation (report) (1-10)
- 20 hours per semester
- Contact hours
- 30 hours per semester
- Preparation for an examination (30-60)
- 150 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. |
| Student is capable of systemic and abstract thinking and evaluation of variant decision making tasks. |
| 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. 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. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture supplemented with a discussion |
| Interactive lecture |
| Self-study of literature |
| Students' portfolio |
| One-to-One tutorial |
| Skills |
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| Interactive lecture |
| Individual study |
| Students' portfolio |
| Competences |
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| Lecture supplemented with a discussion |
| Interactive lecture |
| assessment methods |
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| Knowledge |
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| Combined exam |
| Seminar work |
| Skills |
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| Seminar work |
| Competences |
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| Seminar work |
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Recommended literature
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Crosson, S.V.; Naedles, B.E. Managerial Accounting. 9th edition. Stamford: Cengage Learning, 2011. ISBN 978-0-538-74280-1.
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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, R. Controlling. 3. vyd.. Praha: ASPI Publishing, 2010.
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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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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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Ross, Stephen A.; Jeffe, Jeffrey; Westerfield, Randolph W. Corporate finance. 4th ed. Boston : Irwin, 1996. ISBN 0-256-15229-2.
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Valach, Josef. Investiční rozhodování a dlouhodobé financování. Vyd. 1. Praha : Ekopress, 2001. ISBN 80-86119-38-6.
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