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CONTROLLING_073

CONTROLLING_073

ANNOTATION OF THE ACADEMIC DISCIPLINE

“CONTROLLING”

Recommended for applicants for the first (bachelor's) level of higher education

1. The goal of mastering the academic discipline.

The objective of the academic discipline is to acquire modern knowledge and develop practical skills in building a controlling system at an enterprise, as well as applied tools for substantiating management decisions and coordinating the implementation of individual management functions.

Interdisciplinary links of the discipline "Controlling".The interdisciplinary links of the academic discipline "Controlling" are determined by the specifics of training bachelors in the specialty "073 Management". It is based on the theoretical foundation of public management and administration, as well as the methodological provisions of related economic disciplines, in particular, the economics of enterprises, finance of enterprises, management, organizational analysis, accounting, statistics and other economic disciplines.

2. Learning outcomes, teaching methods and diagnostic methods:

Table 1 – Results and methods of teaching, diagnostic tools for the academic discipline “Controlling”

Learning outcome in the academic discipline		Teaching methods		Diagnostic tools
Code	Learning outcome
1.	Knowledge:
1.1	Conceptual knowledge acquired in the process of training on the creation and functioning of the controlling service, including certain knowledge on separate functional areas and controlling tools		lecture, seminar, discussion	presentation, surveys, test, case study, modular work
1.2	Critical understanding of the main theories, principles, methods and concepts regarding the theoretical and methodological aspects of controlling		lecture, seminar-discussion with elements of analysis, solving specific tasks and situations
2.	Skills/abilities:
	Solving complex unpredictable tasks and problematic business situations in the process of analytical support for business development, which includes collecting and interpreting information (data), selecting methods and tools for solving analytical problems		Seminar-Solving Situational Tasks	presentation, surveys, test, case study, modular work
3.	Communication:
3.1	Communicating information, business ideas, problems, solutions and experience in the field of controlling activities to specialists and non-specialists		discussion, work in small creative groups, case	presentation, surveys, test, case study
3.2	Ability to effectively formulate a communications strategy to address analytical issues		discussion, work in small creative groups, case
4.	Responsibility and autonomy
	Managing complex actions to develop the controlling service, responsibility for decision-making in unforeseen conditions		discussion, work in small creative groups, case	presentation, surveys, test, case study

3.Content of the academic discipline by topics

1. Controlling: essence, functions, types and main tasks

2. Controlling in the system of making management decisions

3. Management accounting as the basis of controlling

4. Features of enterprise cost management in the controlling system

5. Budgeting system at the enterprise

6. Controlling tools

7. Expert diagnostics of financial and economic activities of the enterprise

8. Organization and information support of controlling

4. Scientific and pedagogical staff providing teaching of the academic discipline and their e-mail addresses: Lavrenenko Valentina Vitalievna, Candidate of Economic Sciences, Associate Professor, Professor of the Department of Business Economics and Entrepreneurship, e-mail: lavrenenko.valentyna@kneu.edu.ua

5. Suggested information sources:

1. Lavrenenko V.V., Shvydanenko G.O., Derevyanko O.G., Prykhodko L.M. Controlling. – Kyiv: KNEU, 2008

2. Golov S.F. Management accounting. Textbook. – 2nd ed. – Kyiv: Libra, 2004. – 704 p.

Last redaction: 12.02.25

Faculty of Economics and Management

CONTROLLING_073