CONTROLLING - BMEGT35A116

The goal of the subject to provide a solid financial background in real enterprise performance management /controlling value-added framework, based on prior academic education and strenghten both theoretical and methodological baseline as well as promote crystal clear overview on logical connections from corporate and academic perspectives via numerical practices. During the course based on academic backgrounds, as Accounting I-III., Managerial Accounting, Corporate finance I-II. and Corporate Valuation subjects, the 4 pillars of Enterprise Performance Management (EPM) will be introduced: (1) monthly/yearly closing and regular reporting, (2) forecasting and planning, (3) strategic planning and business controlling partnering, (4) profitability managements. The aim to give a practical approach and also touch relevant modules of ACCA (financial reporting, financial management, advanced financial management, performance management, advanced performance management, management accounting), as well as introduction into related IT (ERP/BI) tools.

1. connection among financial accounting, managerial accounting and controlling (similarities and differ-ences).
2. structure of enterprise performance management / controlling.
3. in controlling’s structure the main elements and major practical activities.
4. in each category the related main management decision issues.
5. context also via numerical practices.

1. processing, understanding and implementing of related professional literatures.
2. identification of relevant controlling /performance management decision points and able to make appro-priate proposals.
3. making relevant numerical calculations related to reporting and decision making process.

1. open-minded, interested in and searching connections to the course in its own environment.
2. able to raise relevant questions in connection with its own practical or theoretical experience.
3. cooperate with other students and the lecturer.

1. able to identify decision points, weight options and make decision/proposal.
2. able to provide solid financial, well-grounded financial proposals.

Lectures and practical case studies in verbal and written form, via IT presentation tools

• Minden fontos információ és kötelező tananyag a tárgy honlapján lesz elérhető.
• All important information and required study materials will be available on the subject website.
• Az előadások prezentációs anyaga, amelyek folyamatosan feltöltésre kerülnek a Moodle-be.
• Az órákra behozott folyóirat cikkek.
• Horváth and Partners [2008]: Controlling, Út egy hatékony controlling-rendszerhez, Complex kiadó
• Róth-Adorján-Lukács-Veit [2019]: Számviteli esettanulányok, MKVK OK kiadó
• Brealey, R. A. & Myers, S. C. [2008]: Modern vállalati pénzügyek, McGraw-Hill/Panem kiadó
• Reszegi László, Juhász Péter [2014]: A vállalati teljesítmény nyomában: Nem csak tulajdonosoknak és
• menedzsereknek! , Alinea Kiadó
• Dr. Horvath Péter [2011]: Controlling, Vahlen kiadó
• Damodaran, Aswath [2015]: A vállalatértékelés kézikönyve, Alinea Kiadó
• Presentation material of lectures, that will be continuously uploaded into Moodle.
• Papers & blogs covered on lectures.
• Horváth and Partners [2008]: Controlling, Út egy hatékony controlling-rendszerhez, Complex kiadó
• Róth-Adorján-Lukács-Veit [2019]: Számviteli esettanulányok, MKVK OK kiadó
• Brealey, R. A. & Myers, S. C. [2008]: Modern vállalati pénzügyek, McGraw-Hill/Panem kiadó (available in English)
• Reszegi László, Juhász Péter [2014]: A vállalati teljesítmény nyomában: Nem csak tulajdonosoknak és
• menedzsereknek!, Alinea Kiadó

The assessment is based on written exams (test).

In written exams, tasks will be selected by the Lecturer based on the lectures (presentation materials). Emphasis is on solid knowledge of professional expressions, understanding of connections at both practical and theoretical levels, that is inevitable for proper decision making or at least improving capability for that. TOTAL 100 points can be achieved from a mid-term (weight 40%) and end-term (weight 60%) written exams within the semester. A. Detailed description of mid-term performance assessments: Two mid-term exams must be written, a mid-term and an end-term before, the end of the semester. During the semester, additional points can be achieved with the following activities:  active (e.g.: give answer to questions) participation on lecturers (5 point)  Business Case preparation on issued topic (10 point) The additional point option comes top on the written exam 100 points. B. Detailed description of examination performance as-sessments: In exam period there is no written exam, as all, above listed exams are within the semester.

• written exam (mid-term) 1: 40%
• written exam (mid-term) 2: 60%
• total: 100%

Az aláírás megszerzésének feltétele, hogy a 3.3. pont szerint megszerezhető pontszám legalább 50%-át elérje a hallgató. A megszerzett aláírás a TVSZ szerinti időtartamig érvényes.

Consulted with the Faculty Student Representative Committee, approved by Emma Lógó Vice Dean for Education. Valid from February 1, 2021.

In order to meet goals in 2.1, the following topics will be covered during the semester. Minor changes possible due to calendar adjustments.

Part I-III of the Subject Form is to be approved by the Head of Department of Finance named under 1.8.