ABSTRACT OF AN ACADEMIC DISCIPLINE

“Controlling”

Recommended for applicants of the first (bachelor) degree of higher education

The purpose of discipline is acquiring of modern knowledge and forming of practical skills of controlling system’s design and implementation, as well as applied tools of managerial decision justification and coordination of performance of management functions.

Interdisciplinary connections.  Interdisciplinary connections of discipline “Controlling” are determined by features of bachelors’ training in specialty “073 Management”. It is based on theoretical background of public management and administration, methodological provisions related economical discipline, in particular, enterprise economics, finance, management, organizational analysis, accounting, statistics, etc.

Studying of academic discipline predicts forming and development competences and learning outcomes. The teaching methods and diagnostic tools in accordance to defined outcomes of discipline “Controlling” are listed in table 1.    

Table 1 – Outcomes and teaching methods, diagnostic tools of academic discipline "Controlling"

Content of the discipline by topics:

1.     Concept of Controlling

2.     Controlling in the system of decision-making

3.     Diagnostics of basic system of accounting and planning of enterprise activity

4.     Design of managerial accounting and reports system

5.     Features of cost management is controlling system

6.     Concept of budget planning and control

7.     Budgeting organization

8.     Tools of strategic controlling

9.     Tools of operational controlling

10.  Analysis of relevant information for making of managerial decision in system of controlling

11.  Management of variances

12.  Expert diagnostics of enterprise’s activity in system of controlling

13.  Organization of controlling service  at the enterprise

14.  Information providing of controlling

Teaching personnel:

Lavrenenko Valentyna Vitaliivna, PhD in Economics, Professor of Business Economics and Entrepreneurship Department. valentyna.lavrenenko@kneu.ua

Makhova Halyna Viktorivna, PhD in Economics, Associated Professor of Business Economics and Entrepreneurship Deaprtment, halyna.makhova@kneu.ua

Recommended information sources:

1.     Lavrenenko V.V., Shvydanenko G.O., Derev’yanko O.G., Prykhod’ko L.M. Contolling – K.:KNEU, 2008.

2.     Holov C.F. Upravlinskiy oblik. Pidruchnik. – K.: Libra, 2004

3.     Drury C. Management and cost accounting: Cegage Learning EMEA; 11^th edition  (December 10, 2020)