Financial Controlling

Major: Finance, Banking and Insurance
Code of subject: 7.072.01.E.023
Credits: 6.00
Department: Finance
Lecturer: PhD, professor Partyn H.O.
Semester: 2 семестр
Mode of study: денна
Learning outcomes: Following the completion of the module the student should: Search, process, systematize and analyze the information needed to solve professional and scientific problems in the field of organization, methodology and techniques of financial controlling. Carry out diagnostics and modeling of financial activity of business entities for the formation of information support for management decisions in the system of financial controlling. Use financial controlling tools and technologies in the management of financial and non-financial institutions to optimize financial results.
Required prior and related subjects: prerequisites: financial management co-requisites:
Summary of the subject: Fundamentals of financial controlling. Objects of financial controlling. . Fundamentals of strategic financial controlling. Accounting and analytical support of the financial controlling system. The model of the relationship between costs, volume of activity and profit in the system of financial controlling. Budgeting as a method of operational financial controlling. Organization of controlling over the centers of financial responsibility and transfer pricing. Controlling in the system of operational and investment management decisions. Evaluating the effectiveness of financial and economic activities and motivation system.
Assessment methods and criteria: Current control (40 points) Exam (60 points)
Recommended books: 1.Партин Г. О. Фінансовий контролінг: навч.посібн./ Партин Г.О., Задерецька Р.І. — Львів: Видавництво Львівської політехніки, 2013. — 232 с. 2. Партин Г.О. Управлінський облік: Підручник / Г.О. Партин, А.Г. Загородній, А.І. Ясінська, Т.І. Воскресенська. – Львів: Видавництво Львівської політехніки, 2017. – 340 с. 3.Терещенко О. О. Фінансовий контролінг: навч. посіб. / О. О. Терещенко, Н. Д. Бабяк ; М-во освіти і науки України, ДВНЗ "Київський нац. екон. ун-т ім. В. Гетьмана". - К. : КНЕУ, 2013. - 407с.