Czech

Not applicable.

Students will have a clear idea of:
Instruments and calculations using the analysis of a break-even point for planning. Calculation of sales corresponding to the requested annual pre-tax and after tax profit. Solution of problems with rebating. Multi-stage calculations of contributions to covering fixed costs and profit formation. Flexible plan of burden centre costs and its fulfilment. Analysis of deviations.

Solution of equations and calculation of minimum and maximum values of functions, working out function graphs in various rasters, the relationship between graphs and numerical formulation, knowledge of structure and creation of corporate annual plan including relations among its parts, knowledge of account sheets, product cost calculations, corporate information system and managerial functions.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions for awarding the course-unit credit:
1. Professional activity is indicative of student preparation for seminars (evaluated by the teacher).
2. Successful completion of two tests at pre-determined schedule dates (each test three problems - examples). Scoring 10 points in an example. For each test is a possible trial. For the award of credits a student must achieve at least 60% of maximum points in each test, for both tests (ie 48 out of 80 possible points).
3. 100% attendance at seminars (apologizes for the absence of health and other serious documented reasons).
Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: written (1 question and 1 practical problem – case study); There are 15 minutes given for elaboration.

Topics of lectures in individual weeks are as follows:
Substance and objectives of controlling.
Operative controlling (planning).
Operative controlling (information system).
Operative controlling (analysis of deviations, controller’s report, control of holding the course.
Strategic controlling (necessity and specialities).
Strategic controlling (planning).
Strategic controlling (information)
Strategic controlling (analysis and control).
Strategic controlling (permanent control of potential).
Financial controlling.
Controlling of research and development.

Not applicable.

The main objective of the course is to make students familiar with the economic management of company activities, aimed at implementation of business plans especially regarding realization of profit. Another goal is to make students cognizant of the functions of controlling and its basic areas. They will manage basic instruments of operative controlling, and will be aware of strategic controlling and its instruments, as well as interconnection of operative and strategic controlling and marketing.

Attendance is obligatory.

Not applicable.

Not applicable.

KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012. (CS)
ŽIŽLAVSKÝ, Ondřej. Controlling: studijní text. Brno: Akademické nakladatelství CERM, 2014, 112 s. ISBN 978-80-214-4857-5. (CS)

ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling: koncepce a nástroje. 2. přeprac. vyd. Praha: Wolters Kluwer Česká republika, 2012, xiv, 381 s. ISBN 978-80-7357-918-0. (CS)
ESCHENBACH, Rolf et al. Controlling. Vyd. 2. Praha: ASPI, 2004, 814 s. ISBN 80-7357-035-1. (CS)
MIKOVCOVÁ, H. Controlling v praxi. 1. vyd. 2007. ISBN 978-80-7380-049-9. (CS)
SCHOLLEOVÁ, H. Investiční controlling: Jak hodnotit investiční záměry a řídit podnikové investice. 1. vyd. Praha : Grada Publishing, 2009. 285 s. ISBN 978-80-247-2952-7. (CS)