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Controlling

2022/2023
Учебный год
ENG
Обучение ведется на английском языке
3
Кредиты
Статус:
Курс по выбору
Когда читается:
2-й курс, 1, 2 модуль

Преподаватель

Course Syllabus

Abstract

The course is aimed to enable students to develop specialised knowledge of financial and organisational control, including the possibility of obtaining specific experience with the application of basic methods and techniques through practical examples. The course includes specific topics related to control options, control models and instruments, as well as modern concepts of controlling as a management function with special support tools (Data Mining, OLAP, Business Intelligence).
Learning Objectives

Learning Objectives

  • to enable students to develop specialised knowledge of financial and organisational control;
  • to obtain specific experience with the application of basic methods and techniques through practical examples;
  • to get acquainted with modern concepts of controlling as a management function with special support tools (Data Mining, OLAP, Business Intelligence)
Expected Learning Outcomes

Expected Learning Outcomes

  • to be able to use concepts and models of control in speech and writing for description, analysis and discussion of the control practice of an organisation;
  • to be able to explain relevant concepts of control, associated with models and instruments of control
  • to be able to identify relevant issues of the design, implementation and follow-up of an organisation’s control system
  • to be able to categorise different types of budget, performance indicator and incentive
  • to be able to develop different types of budget and performance and bonus system
  • to be able to critically analyse the consequences of different control decisions in speech and writing
  • to be able to reflect on financial and organisational control from different perspectives, including an ethical perspective
Course Contents

Course Contents

  • The definitions, aims and organisation of control
  • The design of a control system for an organisation
  • Control instruments
  • Control models
  • Control cost
  • Performance measurement issues and their effects
  • Planning and Budgeting
  • Behavioural and ethical aspects of control
Assessment Elements

Assessment Elements

  • non-blocking In-class activities
    In-class activities (questions, tasks, discussions, cases). Individual or in small groups, in- class, open book.
  • non-blocking Midterm test
    Midterm test. Individual, in-class, open book. The duration of the Midterm test is 60 minutes. During the test you can use individual lecture notes in printed form. All points you have scored for the Midterm test will be calculated in proportion to the weight in the final grade (20%).
  • non-blocking Final exam
    The final exam will take the form of a 2-hour closed book written test. The exam test consists of 10 questions and 2 tasks (calculated cases).
Interim Assessment

Interim Assessment

  • 2022/2023 2nd module
    0.2 * In-class activities + 0.2 * Midterm test + 0.6 * Final exam
Bibliography

Bibliography

Recommended Core Bibliography

  • Management control systems, Anthony, R., 2003
  • Nugus, S. (2009). Financial Planning Using Excel : Forecasting, Planning and Budgeting Techniques (Vol. 2nd ed). Amsterdam: CIMA Publishing. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=249350
  • Olaf Schmitz Sven, Agnieszka Michniuk, & Thomas Heupel. (2019). Beyond Budgeting – A Fair Alternative for Management Control? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions. Studies in Business and Economics, (2), 160. https://doi.org/10.2478/sbe-2019-0032

Recommended Additional Bibliography

  • Инструменты контроллинга от А до Я, Фольмут, Х. Й., 2003

Authors

  • CHURAKOVA IYYA YUREVNA
  • Соловьева Екатерина Евгеньевна