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Lecturer(s)
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Kadlec Jaromír, doc. Mgr. Dr.
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Roux Marieme, Mgr.
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Course content
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1. Budgeting and the composition of budget accounts for production, sale, provision and investment 2. Budget management profit plan balance sheet cash register and accounting
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming)
- Homework for Teaching
- 13 hours per semester
- Attendace
- 12 hours per semester
- Preparation for the Course Credit
- 25 hours per semester
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Learning outcomes
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The objective of this course is to make the students familiar with the basics of language level of planning and budget management. The classes include exercises that complement the lessons and student's independent work.
In the course, the students will learn the basic knowledge and skills in the following scope and they will be able to demonstrate them in the exam: The students are able to analyse a text on the principles of planning and budget management.
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Prerequisites
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None.
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Assessment methods and criteria
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Written exam
Active participation in class; to meet the requirements of the credit test.
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Recommended literature
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Augé, B., Naro, G. (2011). Mini manuel de contrôle de gestion. Paris.
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Boisselier,P. (2013). Contrôle de gestion. Paris.
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Doriath, B. (2008). Contrôle de gestion. Paris.
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Fernandez, A. (2013). Les nouveaux tableaux de bord des managers. Paris.
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Pottier, F. (2004). L?analyse des co?ts. Paris.
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