Controlling

Major: Public management and administration
Code of subject: 6.281.01.E.040
Credits: 4.50
Department: Administrative and Financial Management
Lecturer: Senior lecturer Hladun T. D. Sc., prof. Oleh Sokil
Semester: 5 семестр
Mode of study: денна
Мета вивчення дисципліни: It consists in providing students with a coherent and logically consistent system of knowledge regarding the conceptual foundations of modern enterprise management based on the integration of the activities of various services and departments to achieve operational and strategic goals.
Завдання: As a result of studying the academic discipline, the student should be able to demonstrate the following learning outcomes: 1) understand the place of controlling in the management system of a modern enterprise, its essence, functions and main tasks; 2) to know a set of methodological tools of controlling for enterprises of various fields of activity; 3) be able to analyze and evaluate the effectiveness of the activities of managers of different responsibility centers; 4) use the basic methods of management accounting to solve the problems of controlling; 5) make calculations related to controlling objects; 6) apply the tools of operational controlling and methods of expert diagnostics of the financial and economic condition of the enterprise; 7) explore the feasibility and effectiveness of the use of controlling in the activities of domestic enterprises; 8) develop the organization's budget; 9) justify the choice of options for management decisions; 10) have the skills to create a controlling service at the enterprise.
Learning outcomes: 1. understand the position of controlling in the system of modern enterprise, its essense, functions and main tasks 2. know the set of methodological tools of controlling in different business areas; 3. ablility to demonstrate knowledge and skills of the rules of protection of intellectual property rights; 4. ablility to demonstrate knowledge of the techniques and skills of control at enterprises (organizations, institutions), the ability to form a professional opinion about the construction and transformation of the system of financial and economic security for current and potential needs of management of enterprise; 5. ability to preserve and increase material and financial base of enterprises, institutions, organizations, rational and efficient use of its resources, graiting the information needed for decision-making regarding the advisability of enterprises, institutions, organizations considering detection of threats and dangers, protection of the information received that concerns the business secretof enterprises, institutions and organizations; 6. planning and management skills of diagnostics of financial and economic state of enterprises, institutions and organizations.
Required prior and related subjects: related: Strategic management; Safety of social systems
Summary of the subject: The concept of controlling, its essence and meaning. Characteristics of the object of controlling. Accounting management as a basis of controlling. Forecasting and planning of the enterprise activity. Methodical tool of operative controlling. Expert diagnostics of financial and economic condition of enterprise. Controlling of investment projects. Organizational and methodical bases of formation and functioning of controlling at the enterprise. Controlling in the system decisions making.
Опис: Controlling: essence, functions, types and main tasks Features of cost management in the controlling system Management accounting as the basis of controlling Forecasting and planning of enterprise activity Budgeting as a tool for operational controlling Methodological tools of operational controlling Expert diagnostics of the financial and economic condition of the enterprise Controlling investment projects Organizational and methodological foundations for the formation and functioning of the controlling system at the enterprise Controlling in the management decision-making system
Assessment methods and criteria: current control (40%) verification event (60%)
Критерії оцінювання результатів навчання: The final control of students' knowledge is formed on the basis of the total rating, which includes rating marks in the current control and a rating mark in the exam (test).
Порядок та критерії виставляння балів та оцінок: 100–88 points - (“excellent”) is set for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literature sources, the ability to analyze the studied phenomena in their interconnection and development, clearly, concisely, logically, consistently answer the questions posed, the ability to apply theoretical provisions in solving practical problems; 87–71 points - (“good”) is set in general for a correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions in solving practical problems; 70 - 50 points - ("satisfactory") is given for poor knowledge of the educational material of the component, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for poor application of theoretical provisions in solving practical problems; 49–26 points - (“not certified” with the possibility of re-compiling a semester control) is set for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions in solving practical problems; 25–00 points - (“failed” with mandatory re-study) is set for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: 1. Контролінг: Навчальний посібник/ Швиданенко Г.О., Лаврененко В.В., Дерев’янко О.Г., Приходько Л.М. – К.: КНЕУ, 2009. – 264 с. 2. Давидович І.Є. Контролінг: Навчальний посібник. – К.: Центр учбової літератури, 2008. – 552 с. 3. Портна О.В. Контролінг: Навчальний посібник. – Львів: «Магнолія-2006», 2008. – 240 с. 4. Калайтан Т.В. Контролінг: Навчальний посібник. – Львів: Новий Світ-2000, 2012. – 252 с. 5. Яковлєв Ю.П. Контролінг на базі інформаційних технологій. – К.: Центр навчальної літератури, 2006. – 318 с. 6. Домарадзька Г.С., Гладун Т.М., Фещур Р.В. Прогнозування і макроекономічне планування: Навчальний посібник – Львів: «Магнолія-2006», 2007. – 211 с. 7. Кузьмін О.Є., Гладун Т.М. Менеджмент: 1 001 тест: Збірник тестових завдань/ О.Є.Кузьмін, Т.М.Гладун – Львів: Видавництво Львівської політехніки, 2012. – 284 с.
Уніфікований додаток: The National University "Lviv Polytechnic" ensures the realization of the right of persons with disabilities to receive higher education. Inclusive educational services are provided by the Service of Access to Learning Opportunities “Without Limits”, the purpose of which is to provide constant individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the advanced training program for scientific and pedagogical workers and teaching and support staff in the field of social inclusion and inclusive education. Contact at: st. Karpinsky, 2/4, I-th NK, room. 112 E-mail: nolimits@lpnu.ua Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy on academic virtue of the participants in the educational process is formed on the basis of the principles of academic virtue, taking into account the norms of the "Regulations on academic virtue at the National University "Lviv Polytechnic" (approved by the Academic Council of the University on June 20, 2017, Protocol No. 35).