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CONTROLLING

CONTROLLING

ANNOTATION OF THE ACADEMIC DISCIPLINE

“CONTROLLING”

Recommended for applicants for the second (master's) level of higher education

1. The goal of mastering the academic discipline.

The objective of the disciplineis to master the conceptual apparatus for building a controlling system at an enterprise, as well as the methodology and applied tools for substantiating management decisions and coordinating the implementation of individual management functions.

Interdisciplinary links of the discipline "Controlling". The academic discipline "Controlling" is based on the knowledge, skills and applied abilities acquired in the process of studying the disciplines "Managerial Economics", "Innovative Development of an Enterprise", "Economic Management of an Enterprise", "Business Diagnostics", "Strategic Management", "Substantiation and Expertise of Business Projects".

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 in the creation and operation of the controlling service, including specific knowledge in individual 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 problems and situations	presentation, surveys, test, case study, modular work
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 communication strategy to address analytical issues	discussion, work in small creative groups, case	presentation, surveys, test, case study, modular work
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. The concept of controlling

2. Controlling in the system of making management decisions

3. Diagnostics of basic accounting systems and planning of enterprise activities

4. Construction of management accounting and reporting systems

5. Features of enterprise cost management in the controlling system

6. The concept of budget planning and control

7. Budgeting organization

8. Strategic controlling tools

9. Operational controlling tools

10. Analysis of relevant information for making management decisions in the controlling system

11. Deviation management

12. Expert diagnostics of enterprise activities in the controlling system

13. Organization of the controlling service at the enterprise

14. Information support for 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