1. SylabUZ
2. Wydział Mechaniczny
3. semestr zimowy 2023/2024
4. Management and Production Engineering - pierwszego stopnia z tyt. inżyniera
5. Enterprise Controlling

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Enterprise Controlling - opis przedmiotu

Cel przedmiotu

The aim of the course is to familiarize students with the elements and features of the controlling system as a modern way of enterprise management, as well as to acquire the ability to analyze and correctly use financial data in decision-making processes in enterprises.

 

Wymagania wstępne

Zapisz zmiany

Business Management and Economics, Engineering Cost Estimation

Zakres tematyczny

Lecture:

W1. Essence, objectives and types of controlling. The role and tasks of the financial controller.

W2. Elements of the controlling system and its functions. Classification of costs in management accounting.

W3. Concept of responsibility centre. Cost, revenue, profit and investment centres - measures of their evaluation. Strategic, operative and functional controlling.

W4. Production controlling - tasks and objectives. Specification of production costs. Production planning. Concept of bottleneck analysis in production controlling.

W5. Aspects of financial planning. Budgeting process and analysis of budget deviations. Profit and loss account in the financial statements, data in the balance sheet. 

W6. Controlling in the management of the value of the company, limit carriers of value. Performance indicators, evaluation of liquidity, productivity, solvency, profitability.

W7. Strategic controlling. Strategic planning versus operational planning. Aspects of controlling in strategic business management. 

W8. Credit for lecture - the final knowledge test.

Project:

P1: Organisational matters. Discussion of the course programme and the form of the course credit. Discussion of the topic and requirements for the project task.

P2-3. Developing concepts and methods for the project task. Individual and group work on a design task related to the selected company profile.

P4. Choice of legal form of business - assessment of the impact on the financial result of the entity. Discussion of the company chart of accounts and the initial conditions for starting a business from the point of view of the controlling system. 

P5. Discussion of the annual budget, description of the company's activities in the financial statements (balance sheet, income statement).

P6. Analysis of the activity of a manufacturing company according to selected indicators on the basis of financial statements.

P7. Evaluation of the prospects for the development of production and the company resulting from management control, operational planning of production activities. 

P8. Summary and credit of the project.

Metody kształcenia

Lecture: Informational and expository methods - multimedia presentations.

Project: Practical methods - individual and team work in solving elements of the project task.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

Project: Credit on the basis of the report on the completed project task and its compliance with the established requirements.

Lecture: Obtaining a passing grade on the knowledge test. Percentage thresholds from the sum of points for grades: insufficient 0%-50%, sufficient 51%-60%, sufficient plus 61%-70%, good 71%-80%, good plus 81%-90%, very good 91%- 100%. 

Final grade: is the arithmetic average of positive grades from the lecture and the project.

Literatura podstawowa

1. Behúnová A., Knapcikova  L., Behún M., Company Controlling. EAI/Springer Innovations in Communication and Computing (EAISICC), Ghent, Belgium 2023.
2. Kiran D.R., Production Planning and Control: A Comprehensive Approach, 1st Edition, Elsevier Inc., 2019.
3. Khojasteh Y., Production Control Systems: A Guide to Enhance Performance of Pull Systems. Part of the book series: Management for Professionals (MANAGPROF), Springer Tokyo, 2016. 
4. Reichmann T., Controlling: Concepts of Management Control, Controllership, and Ratios. Springer, Berlin Heidelberg, 2011.
5. Slaikeu K.A., Controlling Costs Conflict: How to Design a System for Your Organization. John Wiley & Sons Inc. 2012.

Literatura uzupełniająca

1. Bragg S.M., The Essential Controller: An Introduction to What Every Financial Manager Must Know. John Wiley & Sons, 2012.
2. Horngren C.T., Introduction to Management Accounting. Prentice Hall, 2001. 
3. Kenneth M., Van Der Stede W., Management Control Systems, Pearson Education Limited, 2017.
4. Roehl-Anderson J.M., Bragg S.M., Controllership: The Work of the Managerial Accountant. John Wiley & Sons, 2007.

Uwagi

Other conditions of participation and crediting are set out in the Study Regulations.

Zmodyfikowane przez dr inż. Renata Kasperska (ostatnia modyfikacja: 29-04-2023 19:10)