Course detail

Controlling

FP-coKAcad. year: 2024/2025

The course is focussed on the following areas: controlling as a subsystem of enterprise management, the aims and functions of controlling, operational controlling and strategic controlling.

Language of instruction

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

prof. Ing. Mária Režňáková, CSc.

Department

Institute of Finances (ÚF)

Entry knowledge

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.

Rules for evaluation and completion of the course

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 and practical examples . The exam lasts 75 minutes. The examination is graded according to the ECTS scale. Incorrect or illegible answers will be assessed as unsatisfactory.


Control of results of independent work on assigned tasks.

Aims

The main objectives of the course are to introduce controlling as a subsystem of enterprise management, 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.
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 analyse deviations from established plans.
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. 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.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KRÁL, Bohumil. Manažerské účetnictví. 4. rozšířené a aktualizované vydání. Praha: Management Press, 2018, 791 s. ISBN 978-80-7261-568-1 (vybrané části) (CS)
POPESKO, Boris a PAPADAKI, Šárka. Moderní metody řízení nákladů: 2., aktualizované a rozšířené vydání. Grada, 2016. ISBN 978-80-271-9050-8 (vybrané části) (CS)
ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)

Recommended reading

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)

Elearning

eLearning: currently opened course

Classification of course in study plans

  • Programme MGR-UFRP-KS Master's 1 year of study, summer semester, compulsory

Type of course unit

 

Guided consultation in combined form of studies

16 hod., optionally

Teacher / Lecturer

Ing. et Ing. Martin Kudla, Ph.D., MBA
Ing. Pavol Zahoran

Syllabus

Controlling as a subsystem of business management. Controlling functions.
Strategic controlling: meaning and content Selected tools of strategic controlling.
Objectives and functions of operational controlling.
Operational controlling: budgets and budgeting. Single and multi-stage calculations of contribution to fixed costs and profit generation.
Operational controlling: modern budgeting systems - Activity Based Budgeting, Advanced Budgeting: Better and Beyond.
Operational Controlling: Management of corrective actions to meet planning targets, including value analysis.
Operational controlling: control and analysis of variances.
Risk Controlling
Reporting for decision making and external stakeholders.
ESG reporting.
Management information system - a prerequisite for effective controlling.

Elearning

eLearning: currently opened course