Projekt počítačové podpory výuky controllingu

Abstract

Application of information technology is one of the new forms of education that provides opportunities for reaching higher effectiveness when giving lessons. Computer simulation models will complement the traditional methods of teaching with an important didactic element - students can relatively easily try out the principles of described solution methods, to compare their decisions and to monitor "what happens if ...". Computer simulation has a very high potential of utilization and has a chance to become an integral and indisputable part of teaching process. The subject of this dissertation thesis is computer support for lessons of controlling. An analysis of computer simulation games supporting lessons of economical subjects in the Czech and Slovak universities was carried out and web sites of universities with economical orientation were also surveyed. The information thus obtained shows that in contrast to macroeconomic management and decision-making, cash flow management and managerial decision-making, there are no simulation games for the field of cost management in manufacturing companies. Currently, there are no simulation games focused on budgeting and costing calculations based on material, energy and time balances of production. This fact builds the main objective of this dissertation thesis, which is defining functional and methodological principles for creating computer simulation games to support the teaching of controlling in the field of costs and revenues management in recipes-based manufacturing processes. The decision to choose recipes was based on the concerns of the Department of Economics and Management in Metallurgy of VSB - Technical University of Ostrava, in which this work was carried out. Using the simulation game, costs and revenues management can be simulated in steel production as well as in other productions using recipes (chemical, food, paper etc.). As a part of defining functional principles, various functional areas of the simulation game, their dimensions and basic computing algorithms are determined. The methodological principles for the costs and revenues budgets creating and the calculations of planned budgets are also defined. Within the methodological principles, the dissertation thesis is aimed to achieve two subsidiary objectives: • Defining terminology of costs and revenues for precise definition of calculations. • Defining the type departmental costing formula for the recipes-based production. The result of this dissertation thesis is a Project of computer supported controlling lessons, which can be directly used for subsequent creation of controlling simulation game software, for costs and revenues budgeting, for analysis of the material, energy and time balances of production and for creation of planned calculations based on recipes.