Czech

Not applicable.

Tools and calculations using the break even point analysis in planning. Calculation of sales corresponding to the annual profit before tax and after tax. Solving problems by providing rebates.
The multi-stage calculations contribution to cover fixed costs and profit generation. Flexible plan cost cost center and its implementation.
Analysis of deviations.

Knowledge of solving equations, calculations of minimum and maximum of functions, graphical representation of different functions in different contexts grids and graphs with numerical expression, knowledge of the structure and of the annual business plan with connections between its parts, knowledge of financial statements, internal accounting, product costing, information system business management functions.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Conditions for credit:
(1) Active participation in seminars, individual teacher assessment.
(2) Obtain at least 60% of the possible number of points for each of the two written tests (which may be the only one resit of each test).
(3) At least 50% attendance at seminars.
Examination Requirements: knowledge of subject matter and its practical applications.
Form of examination: combined: a) written exam (one theoretical question, one practical example), the processing time is 45 minutes, b) oral examination.
The test is classified according to ECTS. Weights of individual sections of the test:
Theoretical question 60%
Practical example 40%
Skills Students are tested on the basis of written tests (30% overall classification) and the test (70% overall classification).
For the classification of "E" is necessary to evaluate response to the question "E" and an example solution at least "E" (ie, the answer is correct, but missing some important parts, solving the problem - the example is correct, but contains a numerical error). Incorrect answers and illegible answers are evaluated as unsatisfactory "F".

Lectures by weeks:
The fundamental and controlling tasks. Controlling as management subsystem. Controlling function. Operative Controlling (incl. planning, discount, multistage calculations contribution to cover fixed costs and profit-making).
Operative controlling (information security managers, flexible schedule cost variance analysis, control).
Operative controlling (controller's report, management of corrective measures to meet the objectives of planning, incl. Value analysis).
Strategic controlling (necessity and traits).
Strategic controlling (planning).
Strategic controlling (information security managers, analysis and control, constant control potential remedial management measures to meet the objectives).
Financial controlling.
Controlling research and development.
Summary, Recapitulate

Not applicable.

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. Become familiar with economic management activities in a company focused on achieving business objectives, functions as controlling its core areas, the basic tools of operative and strategic controlling, fundamentals of financial controlling and controlling of research and development.

Attendance at lectures is recommended, because lectures, seminars and individual ongoing study of literature are complemented each other. Attendance at seminars is mandatory.

Not applicable.

Not applicable.

KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012. (CS)
ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)

ESCHENBACH, Rolf a Helmut SILLER. 2012. Profesionální controlling: koncepce a nástroje. 2., přeprac. vyd. Překlad Jaroslav Rubáš. Praha: Wolters Kluwer Česká republika, xiv, 381 s. ISBN 978-80-7357-918-0. (CS)
HORVATH & PARTNERS. Nová koncepce controllingu: cesta k účinnému controllingu. 2004. 1. české vyd. Praha: Profess Consulting, 288 s. Poradce controllingu. ISBN 80-725-9002-2. (CS)
MERCHANT, Kenneth A a Wim A VAN DER STEDE. 2012. Management control systems: performance measurement, evaluation and incentives. 3rd ed. New York: Financial Times/Prentice Hall, 815 p. ISBN 02-737-3761-9. (EN)