Controlling for Business

Major: Economics
Code of subject: 7.051.05.E.117
Credits: 4.00
Department: Business Economics and Investment
Lecturer: PhD in Economics, Associate Professor, Chair of Business Economics and Investment Kirzhetska M.S.
Semester: 2 семестр
Mode of study: денна
Learning outcomes: knowledge and understanding of the essence of controlling, its types, functions and tools; knowledge of types of business expenses, methods of their calculation, accounting and analysis; ability to substantiate the business cost management system in order to find ways to optimize them; ability to develop and justify operational and current business plans (budgets); ability to develop and substantiate strategic business development plans; ability to substantiate directions and methods of information and analytical support of innovations, technology transfer, to form prices for innovative products; ability to form the mechanism of functioning of the controlling system; ability to use approaches and methods of business analysis
Required prior and related subjects: Prerequisites: Social Responsibility and Social Security Socio-Economic Systems Development Strategie Economic Tools for Managing Projects and Programs for the Development of Socio-Economic Systems Empirical and Statistical Methods in the Research of Socio-Economic Processes Activities of Economic Entities on Foreign Markets Economics of Integrated Business Structures Co-requisites: Financial Management in Business Economic mechanisms of business transformations Business Process Management
Summary of the subject: Theoretical aspects of controlling. Business entity information flows. Cost management in the controlling system. Planning and budgeting system at the enterprise. Controlling innovation. Organizational and methodological bases of formation and functioning of the business controlling system. Fundamentals of business analysis.
Assessment methods and criteria: Current control (30 points) Exam (70 points) - written component - 60%; oral - 10%.
Recommended books: 1. The Controlling Concept: Cornerstone of Performance Management Horvath & Partners, 2019. 264 с. 2. Партин Г. О., Задерецька Р.І. Фінансовий контролінг: навч. посібн. Львів: Видавництво Львівської політехніки, 2013. 232 с. 3. Давидович І.Є. Контролінг: навчальний посібник. К.: Центр учбової літератури, 2019. 552 с. 4. Контролінг: навч. посіб. / І. Г. Брітченко, А. О. Князевич. – Рівне: Волинські обереги, 2015. – 280 с http://zounb.zp.ua/sites/default/files/news/2015/05/Navchalny_posibnik_-_Kontroling-Ch_B.pdf