Operational and strategic controlling (ACCA) 2400-ZEWW755(ACCA)

The course schedule includes the following topics:
1. Introduction to controlling issues
The idea of controlling in the enterprise, types of controlling, controlling system implementation, management reports, information systems used in controlling, responsibility accounting, performance management information systems.
2. Controlling tools
Setting strategic goals and measuring methods, competitive positioning, benchmarking, long-term resource management, corporate responsibility, internal reporting, creation of measures and ratios, performance analysis in private sector organizations.
3. Life-cycle costing
4. Customer Profitability Analysis
5. Environmental accounting
Information on externalities and environmental performance,
performance management information systems.
6. Throughput accounting
7. Make-or buy and other short term decisions
8. Sources of management information
Internal and external sources of controlling information, costs of gathering the managerial information, ERP (Enterprise Resource Planning) systems, indirect costs identification in enterprises and in the public sector, costs drivers.
9. Management reports
10. Performance analysis in private sector organizations
Analysis of strategic and operational indicators in private institutions, use of financial and non-financial measures.
11. Performance analysis in not-for-profit organizations and the public sector
Controlling challenges in public administration and not-for-profit organizations, analysis of strategic and operational indicators in the public sector and NPOs, performance budgeting in the public sector, comparison of the efficiency of the entities, auxiliary measures in the performance evaluation of public administration, design of controlling reports and dashboards in the public sector.
12. External considerations and behavioral aspects
Social impact and governance measures, bounded rationality, heuristics.

Szacunkowy nakład pracy studenta:
Typ aktywności K (kontaktowe) S (samodzielne)
konwersatorium (zajęcia) 30 0
konsultacje 2 0
przygotowanie do zajęć 0 15
prace domowe 0 10
przygotowanie do egzaminu 0 15
Egzamin 3 0

Razem 35 40 = 75

Literature Required readings:

ACCA, Performance management (PM), Study text, BPP Learning Media, London 2019

ACCA, Performance management (PM), Practice$Revision Kit, BPP Learning Media, London 2019

Srikant M. Datar, Madhav V. Rajan. Horngren's Cost Accounting. A Managerial Emphasis. 17th Edition, Global Edition. Pearson 2021

Suggested readings:

Malcolm Smith, Performance measurement & management. A strategic approach to management accounting, SAGE Publications, London, 2005

Ch. S. Chapman, Controlling strategy. Management, Accounting and Performance Measurement, Oxford University Press, USA 2005