D_TPFC Theory of corporate finance and controlling

University of Finance and Administration
Winter 2024
Extent and Intensity
2/0/0. 10 credit(s). Type of Completion: DZk (doctoral examination).
Guaranteed by
doc. Ing. Karel Havlíček, Ph.D., MBA
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Study of the theory of corporate finance as a basic instrument of controlling of a company. Controlling is presented as an interdisciplinary field and the fundamental part of business process management and corporate finance. Financial management is regarded as a part of controlling; stemming from analyses, objectives and variations based on managerial accounting.
Learning outcomes
The student should understand controlling disciplines as an interdisciplinary field in business process management and corporate finance. The student should be able to understanding business process management, relation of cost accounting and accounting for dicision-making. Apply controlling approach in case of innovative management system. Orientation in field strategic and operational controlling and to use tools of planning and fiscal systems. Accurate understanding of objectives, anallysis and variations and theirs evaluation based on managerial accounting. Acquaintance in field development trends of financial planning and managerial accounting.
Syllabus
  • The course includes the following thematic units: Theory of corporate process management. Development trends of financial planning. Relation of cost accounting and accounting for decision-making. Application of controlling approach for innovation of system management. Relations of planning and fiscal systems. Strategy-oriented controlling. Operations-oriented controlling. Development trends of managerial accounting.
Literature
    required literature
  • • Lee, Alice, C., Lee, John, C., Lee, Cheng, F: Financial Analysis, Planning And Forecasting: Theory and Application. Singapore: World Scientifig Publishing Co. 2nd Edition, 2009.
  • • Král, B. a kol.: Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010
  • • Havlíček, K.: Small business. Management & Controlling. Kiev: Open International University of Human Development „Ukraine“, 2014
  • • Horváth, P.: Controlling.12. vollständig überarbeitete Auflage. München: Vahlen Franz GmbH, 2011
    recommended literature
  • • Havlíček, K.: Effect of Controlling on Performance of Small and Mid-sized Enterprises. Controlling, Moscow, vol. 51, 2014, No.1, pp.78-86.
  • • Horváth. P., Michel, U.: Controlling und Finance. Stuttgart: Schäffer-Poeschel Verlag, 2012
Teaching methods
One semester, optional course within the scope of one hour lecture and one hour seminar weekly for daily study and 12 hours group consultations per semester for combined study. PhD students will elaborate a seminar work to the extent of app. 10 pages and at the quality level of a reviewed article over the study. Students who would fail to meet the requirements regarding attendance at the classes, may be assigned additional study duties (with the aim to prove study results and acquired competences necessary for successful completion of the course).
Assessment methods
Course completion: DDZk and StDZk component in a given semester. Elaborated seminar work/essay which may take forms such as subchapter doctoral thesis will be evaluated as a part of the speaking DDZk.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023.
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