Corporate Controlling

Syllabus

Topics of lectures: 1. The Concept and Importance of Controlling for Company Management -The topic deals with the definition, classification, and categorization of the corporate controlling system. Controlling subsystem within corporate systems. The position of controlling regarding management and relevant tasks and functions of corporate controlling. Systematization of corporate controlling - global controlling and partial controlling, functional areas controlling and functional controlling. 2. Organization of Controlling in a Corporation- The topic focuses on identifying, specification, classification, and typology of organizational structures applied for corporate controlling purposes. Differentiation and comparison of organizational structures of controlling concerning the typology of companies. Static and dynamic side of organizational structures of controlling. Determining concepts of corporate controlling. 3. Operational planning cycle - The topic focuses on comprehensive and integral issues of operational planning. Multidisciplinarity of operational planning. Dimensionalization of operational planning: static and dynamic aspects of operational planning. Flexible relation between annual plan and budget. Budgeting principles. Purpose of the budgeting process and an annual planning cycle. Corporate budgeting processes principle. The basic structure of the corporate budget. Implementation of the corporate budget. 4. Internal Accounting System - The topic deals with the comprehensive issue of the essence of the internal accounting system. Dimensionalization of controlling parameters. Controlling cube. An analysis of contributions by dimensions. Cost classification: categorization and typology of costs. Classification of centers: categorization and typology of cost centers and profit centers. Accounting: systems of internal accounting based on procedures involved in organizational units. Company balance sheet. 5. System Relations within Corporate Controlling - The topic focuses on comprehensive and integral issues of systemic relations within corporate controlling. Dimensionalization of the relationship between financial and managerial accounting for corporate controlling: financial accounting, internal accounting, cost accounting, operational accounting, managerial accounting, controlling. Organization of relationships and subsystems of internal / intra-organizational accounting. 6. Inventory Valuation in Controlling - The topic deals with the comprehensive issue of the essence of inventory valuation for corporate controlling, Relevant relations of controlling and financial accounting in the field of inventory valuation, types of inventories. Classification and categorization of conditions and determinants of inventory valuation, with instructions for practical application. Classification and categorization of conditions and determinants of inventory valuation methods, with instructions for practical application. 7. Segment Reporting in Controlling - The topic deals with the comprehensive issues of the application of segment reporting in a corporation. Basic principles of reporting. Definition, classification, categorization, and typology of the corporate controlling system. Essential attributes of an enterprise information system (EIS) for reporting purposes. Reporting process and cycle. Segment reporting in terms of content and form. Issues of hierarchy and segmentation of the report. Issues of relevance and irrelevance of report segmentation items. 8. Investment controlling - The topic focuses on comprehensive and integral issues of systemic relations in investment controlling. General characteristics of investment controlling. Definition, classification, categorization, and typology of the investment system from the point of view of investment controlling. Investment evaluation methodology. Methods and tools applied in investment controlling. The controller's tasks from the point of view of investment controlling in the company. 9. Project Controlling - The topic deals with the comprehensive issues of project controlling in a company. General characteristics of project controlling of a company. Definition, classification, categorization, and typology of a system of projects. Tools and methods for fulfilling the tasks of project controlling. The project life cycle. Project budgeting. The controller's tasks from the point of view of project controlling of the company. 10. Environmental Controlling - The topic deals with the comprehensive issues of environmental controlling. Definition of environmental controlling concepts. General characteristics and basic principles of environmental controlling. Alternatives of the environmental managerial system. Methods and tools applied in environmental controlling—the controller's tasks from the point of view of human capital controlling in a company. 11. Human capital Controlling - The topic focuses on comprehensive and integral issues of systemic relations in human capital controlling. Fundamental differences in human resources management, human resources, and human capital for corporate controlling. General characteristics and basic principles of human capital controlling in a company. Methods and tools applied in human capital controlling. The controller's tasks from the point of view of human capital controlling in a company. 12. Quality Controlling - The topic focuses on comprehensive and integral issues of systemic relations in quality controlling. General characteristics and basic principles of quality controlling. Quality management according to ISO standards. TQM - total quality management. Position of quality controlling in the system of corporate controlling. Methods and tools applied in quality controlling. Quality costs (COQ). The controller's tasks from the point of view of quality controlling in the company. 13. Controlling CSR - The topic focuses on comprehensive and integral issues of systemic relations in CSR controlling. Basic principles of CSR. General characteristics and basic principles of CSR controlling. Methods and tools applied in CSR controlling. CSR indices. GRI standards. Integrated reporting Topics of seminars: 1. The Concept and Importance of Controlling for Company Management – case studies, examples and managerial dilemmas focused on definitions, classification, and categorization of the corporate controlling system. Controlling subsystem within corporate systems. The position of controlling regarding management and relevant tasks and functions of corporate controlling. Systematization of corporate controlling – global controlling and partial controlling, controlling of functional areas and functional controlling. 2. Organization of Controlling in a Corporation - case studies, examples and managerial dilemmas focused on the identification, specification, classification, and typology of organizational structures applied for the purposes of corporate controlling. Differentiation and comparison of organizational structures of controlling concerning the typology of companies. The static and dynamic form of controlling organizational structures. Determining concepts of corporate controlling. 3. Operational planning - case studies, examples and managerial dilemmas focused on the comprehensive and integral issues of operational planning. Multidisciplinarity of operational planning. Dimensionalization of operational planning: static and dynamic aspects of operational planning. Flexible relations between an annual plan and the budget. Budgeting principles. Purpose of the budgeting process and an annual planning cycle. Corporate budgeting processes principle. The basic structure of the corporate budget. Implementation of the corporate budget. 4. Internal Accounting System - case studies, examples and managerial dilemmas focused on the comprehensive principles of the internal accounting system. Dimensionalization of controlling parameters. Controlling cube. An analysis of contributions by dimensions. Cost classification: categorization and typology of costs. Classification of centers: categorization and typology of cost centers and profit centers. Accounting: systems of internal accounting based on procedures involved in organizational units. Company balance sheet 5. System Relations within Corporate Controlling - case studies, examples and managerial dilemmas focused on the comprehensive principles of system relations within corporate controlling. Dimensionalization of the relationship between financial and managerial accounting for the purposes of corporate controlling: financial accounting, internal accounting, cost accounting, operational accounting, managerial accounting, controlling. Organization of relationships and subsystems of internal / intra-organizational accounting. 6. Inventory Valuation in Controlling - case studies, examples and managerial dilemmas focused on the principles of inventory valuation for the purposes of corporate controlling, Relevant relations of controlling and financial accounting in the field of inventory valuation, types of inventories. Classification and categorization of conditions and determinants of inventory valuation, with instructions for practical application. Classification and categorization of conditions and determinants of inventory valuation methods, with instructions for practical application. 7. Segment Reporting in Controlling - case studies, examples and managerial dilemmas focused on the comprehensive issues of the application of segment reporting in the company. Basic principles of reporting. Definition, classification, categorization and typology of the corporate controlling system. Basic attributes of an enterprise information system (EIS) for reporting purposes. Reporting process and cycle. Segment reporting in terms of content and form. Issues of hierarchy and segmentation of the report. Issues of relevance and irrelevance of report segmentation items. 8. Investment Controlling - case studies, examples and managerial dilemmas focused on the comprehensive issues of applying systemic relations in investment controlling. General characteristics of investment controlling. Definition, classification, categorization, and typology of the investment system from the point of view of investment controlling. Investment evaluation methodology. Methods and tools applied in investment controlling. The controller's tasks from the point of view of investment controlling in the company. 9. Project Controlling - case studies, examples and managerial dilemmas focused on the comprehensive issues of project controlling in a company. General characteristics of project controlling of a company. Definition, classification, categorization, and typology of a system of projects. Tools and methods for fulfilling the tasks of project controlling. The project life cycle. Project budgeting. The controller's tasks from the point of view of project controlling of the company. 10. Environmental Controlling - case studies, examples and managerial dilemmas focused on the comprehensive environmental controlling issues in a company. Definition of environmental controlling concepts. General characteristics and basic principles of environmental controlling. Alternatives of the environmental managerial system. Methods and tools applied in environmental controlling. The controller's tasks from the point of view of human capital controlling in a company. 11. Human Capital Controlling - case studies, examples and managerial dilemmas focused on the comprehensive issues of human capital controlling in a company. Basic differences in human resources management, human resources, and human capital for the purposes of corporate controlling. General characteristics and basic principles of human capital controlling in a company. Methods and tools applied in human capital controlling. The controller's tasks from the point of view of human capital controlling in a company. 12. Quality Controlling - case studies, examples and managerial dilemmas focused on the comprehensive issues of systemic relations in quality controlling. General characteristics and basic principles of quality controlling. Quality management according to ISO standards. TQM - total quality management. Position of quality controlling in the system of corporate controlling. Methods and tools applied in quality controlling. Quality costs (COQ). The controller's tasks from the point of view of quality controlling in the company. 13. Corporate Social Responsibility Controlling - case studies, examples and managerial dilemmas focused on the practical application of CSR controlling. Basic principles of CSR. General characteristics and basic principles of CSR controlling. Methods and tools applied in CSR controlling. CSR indices. GRI standards. Integrated reporting.