Budapest University of Technology and Economics, Faculty of Electrical Engineering and Informatics

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    Controlling

    A tantárgy neve magyarul / Name of the subject in Hungarian: Kontrolling

    Last updated: 2012. november 24.

    Budapest University of Technology and Economics
    Faculty of Electrical Engineering and Informatics
    Course ID Semester Assessment Credit Tantárgyfélév
    GT35M401 3 3/1/0/v 5  
    3. Course coordinator and department Dr. Sebestyén Zoltán,
    6. Pre-requisites
    Kötelező:
    TárgyTeljesítve("BMEGT35M400")

    A fenti forma a Neptun sajátja, ezen technikai okokból nem változtattunk.

    A kötelező előtanulmányi rend az adott szak honlapján és képzési programjában található.

    8. Synopsis Financial management is one of the most developing areas of business life today, which could enhance the ability of the company of creating value with special focus on the support of the managerial decision-making process, analysis and control.
    The syllabus includes the following areas: The conceptual framework of controlling. The development of the controlling concept, controlling systems. The place of controlling in the organization. The controlling cycle. The role and position of the controller in the organization. The functions of financial controlling. The role of financial controlling in the company's controlling system and the most threatening barriers to facilitate successful financial controlling. Cash flow, Net Present Value and business valuation. Different techniques for investment appraisals. The external need of financial sources, credit and loan management. The uses and sources of cash. Liquidity management. Balance sheet and capital structure management. Cash management with special emphasis on the external and internal organizational issues. The aims and functions of budgeting. The structure and content of the budget. Different types of budgets: sales budget and production
    budget, the budget of expenses and expenditures. Capital expenditure budget and financial planning. The management of the sales activity and the receivables. Management of the procurement process and the suppliers. The annual budgeted balance sheet, P&L and cash flow. Short term financial planning. Budgeted liquidity ratios. Monitoring of financial activity. The financial reporting system.
    14. Required learning hours and assignment
    Kontakt óra
    Félévközi készülés órákra
    Felkészülés zárthelyire
    Házi feladat elkészítése
    Kijelölt írásos tananyag elsajátítása
    Vizsgafelkészülés
    Összesen