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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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Methods of budgetary control: 1. Reporting 2. Analysis of deviations and their assessment 3. Monitoring
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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
- Preparation for the Course Credit
- 25 hours per semester
- Attendace
- 12 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 budgetary control. 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 the methods of budgetary control.
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Prerequisites
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Course KRF/FRFI1
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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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