Czech

Not applicable.

Knowledge: The student can explain the role of controlling and the controller in the organisation. They know how to explain complicated procedures of cost allocation and assess their advantages and disadvantages. They know the basics of drafting corporate statements or presentations on management. They can use tipping point analyses and solve problems with the provided rebate. They can analyse deviations from established plans.
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. They can use tipping point analyses and solve problems with the provision of discounts. They can analyse deviations from established plans. From the results of their analyses the student can produce a report on the economic performance of a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial statements and calculations, can make oral presentations on their work and carry responsibility for the correctness of their results.

An ability to solve equations and calculate minimum and maximum values of functions, working out function graphs in various rasters, knowing the relationship between graphs and numerical formulation, knowledge of structure and creation of the corporate annual plan including relations among its parts, knowledge of account sheets, product cost calculations, corporate information systems and managerial functions.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, as well as practical knowledge of the subject.

Knowledge is verified by a written examination. Only students who have applied for the examination in IS will be allowed to sit the examination. The examination is made up of theoretical questions (a weighting of 0.4 of the overall assessment) and practical examples (a weighting of 0.6 of the overall assessment). The exam lasts 55 minutes. The examination is graded according to the ECTS scale. Incorrect or illegible answers will be assessed as unsatisfactory.

The essence and tasks of controlling. Operational planning. Systems for calculating costs. Analysis of deviations, controller’s reports, management of corrective actions. Modern systems calculations. Strategic controlling (necessity and characteristics). Multi-year planning, analysis and control, constant management of potential. Controlling risk. Controlling research and development. Integration of Balanced Scorecard into the system of controlling.

Not applicable.

The main objectives of the course are to introduce controlling as a subsystem of enterprise management, economic management activities in the enterprise focussed on achieving the business plan, the functions of controlling and its basic areas, the fundamentals of operational controlling and strategic controlling, the fundamentals of financial controlling and controlling research and development.

Control of results of independent work on assigned tasks.

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)