MERCHANT, Kenneth A. Management control systems: performance measurement, evaluation and incentives. 3rd ed. Harlow, England: Financial Times/Prentice Hall, 2012. xvi, 815 s. ISBN 978-0-273-73761-2.
HANSEN, Don R., MOWEN, Maryanne M. a GUAN, Liming. Cost management: accounting & control. 6th ed. Mason: South-Western, 2009. xxix, 832 s. ISBN 978-0-324-55967-5.
Anotace
Students will learn about controlling as management subsystem - the systematic implementation of the future of the company target oriented activities (using the bottlenecks oriented file management tools) that support enterprise management to achieve business objectives owners in the ever-changing market environment for a successful long-term viability of a company's existence.