(in Polish) Ocena przedsięwzięć rozwojowych przedsięwzięć 2600-MRCdz1conOPRP
The introduction will discuss the essence and development of controlling in an organization (different approaches to the definition of controlling, the main goals of using controlling, the main tasks and functions of controlling in an enterprise, controlling and financial and management accounting, stages of controlling development, development of controlling in Poland). Another issue of the course will be the classification of controlling systems (strategic and operational controlling, - controlling from a functional perspective, types and tasks of financial controlling). The conditions for using controlling in an enterprise will be discussed (modification of the management structure, creation of centers of responsibility for costs, revenues, profits and investments, requirements for controlling reports, rules for creating control and decision-making information). The organizational aspects of controlling will be complemented by organizational aspects of the functioning of controlling in the enterprise (tasks of the controller, the controller's place in the organizational structure of the entity, stages of implementation of controlling in the enterprise, stages of controlling work in the enterprise).
The main part of the subject will be a discussion of the main tools of financial controlling (budgeting - goals and types, methods of cost variance analysis, control and result accounts of coverage margins, methods of factor analysis of coverage margins, break-even point and financial safety margin, economic indicators, the role of balanced scorecard in measurement strategic achievements). An important issue of the subject is the discussion of methods for evaluating investment projects and budgeting in responsibility centers as a key instrument of controlling in economic practice.
Type of course
Learning outcomes
Student after completing the course:
In terms of knowledge:
• correctly uses terminology in the field of controlling (K_W01)
• identifies and describes in-depth theories, economic models and instruments used in controlling (K_W03)
• recognizes the conditions and possibilities of using controlling in an organization (K_W05)
• describes the role of controlling in making financial decisions, with particular emphasis on the differences between operational and financial controlling, as well as the relationship between controlling and financial and management accounting (K_W05)
• distinguishes key financial controlling tools (including budgeting, cost variance analysis, coverage margin calculations, break-even analysis) (K_W05)
• describes the conditions and principles of implementing controlling systems in enterprises, including the creation of centers of responsibility for costs, revenues, profits and investments (K_W05)
In terms of skills:
• solves complex and unusual problems related to key functions in an organization based on knowledge of controlling (K_U01)
• analyses complex processes and phenomena in the organization using the right selection of controlling instruments (K_U02)
• applies operational and strategic controlling tools, such as cost accounting, cost calculation, budgeting, variance analysis, contribution margin calculations and investment project evaluation methods to diagnose and support decision-making processes in the organization (K_U03)
• prepares and analyzes management information on decision-making problems related to the functioning of the organization along with recommendations for solutions for managers within the controlling system (K_U06)
In terms of social competences:
• critically evaluates ex-ante assumptions, methods, techniques and results of prepared management information and maintains professional skepticism when using controlling instruments and in decision-making processes (K_K01)
• promotes compliance with ethical standards and legal regulations in preparing analyses and reports and using controlling instruments (K_K05)
Assessment criteria
Learning outcomes will be verified in a multiple choice test at the end of the lectures and on an ongoing basis through tasks performed by participants during the exercises. Additionally, participants receive bonuses for activity during classes, which increase their final grade. The grade for passing the exercises is the result of:
20% work during classes;
80% final colloquium.
Bibliography
Basic items:
1. Sierpińska M., Sierpińska A., Węgrzyn R., Controlling finansowy w przedsiębiorstwie, PWN Warszawa 2019.
2. Finansowanie, budżetowanie i ocena efektywności projektów rozwojowych, pod red. Cieślik R., Postuła M., Difin Warszawa 2016.
3. Controlling w działalności przedsiębiorstwa – praca zbiorowa pod redakcją E. Nowaka, PWE, Warszawa 2011.
4. Sierpińska M., Niedbała B., Controlling operacyjny w przedsiębiorstwie. PWN, Warszawa 2002.
5. Dobija M., Rachunkowość zarządcza i controlling. PWN, Warszawa 2002.
6. Rogowski W., Rachunek efektywności inwestycji - Wyzwania teorii i potrzeby praktyki, Wolters Kluwer, Warszawa 2013.
Additional items:
1. Listkiewicz J., Listkiewicz S., Niedziółka D., Szymczak P., Planowanie, Finansowanie, Wycena. Project finance, Corporate Finance, ODDK, Gdańsk 2004.
2. Marcinek K., Foltyn-Zarychta M., Pera K., Saługa P., Tworek P., Ryzyko w finansowej ocenie projektów inwestycyjnych. Wybrane zagadnienia, Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, Katowice 2010.
3. Vollmuth H. J., Controlling. Instrumenty od A do Z, Placet, Warszawa 1997.
4. Nowosielski S., Zarządzanie produkcją - ujęcie controllingowe. AE we Wrocławiu, Wrocław 2001.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: