Контроллинг

Магистратура 2022/2023

Статус: Курс по выбору (Финансы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 2-й курс, 1, 2 модуль

Формат изучения: без онлайн-курса

Охват аудитории: для своего кампуса

Преподаватели: Чуракова Ийя Юрьевна

Прогр. обучения: Финансы

Язык: английский

Кредиты: 3

Контактные часы: 40

Full 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

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

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

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

In-class activities
In-class activities (questions, tasks, discussions, cases). Individual or in small groups, in- class, open book.
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%).
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

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

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

Course Syllabus