Czech

Not applicable.

The ability to solve equations, calculate the minimum and maximum values of functions, and work out function graphs in various rasters. Knowledge of the relationships of graphs with numerical formulations, knowledge of the structure and creation of a corporate annual plan, including the relations among its parts, knowledge of account sheets, product cost calculations, corporate information systems and managerial functions.

Requirements for the award of the credit:
a) Active participation in seminars, individual assessment by the teacher (max. 10 points) – calculation of example exercises (set in e-learning), presentation of solution methods and results.
b) 2 tests at predetermined dates. Each test will include 2 exercises. The maximum score from each test is 10 points. To pass each test, a score of at least 60%, i.e. 6 points, is needed. Each test can only be resat once.
c) Students will gain the credit if they have gained at least 60% of the total possible number of points from the seminars (max. 30 points), and at the same time obtained at least 60% in each of the tests, i.e. 2 x 6 points. The assessment from the seminars is included in the overall assessment of the course with a weighting of 30%.

Examination requirements:
Knowledge is tested via a written examination. Only students who have registered for the exam in the IS and have the credit entered will be allowed to sit the examination. The examination is made up of 1 theoretical question and 1 case study, or 2 theoretical questions. It lasts 45 minutes. The maximum score for the examination is 70 points. The resulting grade for the course is based on the sum of the points obtained from the seminars and the examination. The examination is classified according to the ECTS scale. Incorrect or illegible answers are assessed as unsatisfactory.

Attendance at lectures and seminars, including credit tests, is mandatory. Attendance is checked via tests and an attendance sheet.

The main objectives of the course are to introduce controlling as a subsystem of corporate management, the economic management activities of a company that are focused on achieving the business plan, the functions of controlling and its basic areas, the fundamentals of operations-oriented controlling and strategic controlling, the fundamentals of financial controlling, and the controlling of research and development.
Knowledge: The student will be able to explain the role of controlling and the controller in an organisation. They will know how to explain complicated cost allocation procedures and assess their advantages and disadvantages. They will know the basics of drafting corporate statements and giving management presentations. They will be able to use tipping point analyses and solve problems with the provided rebate. They will be able to analyse deviations from established plans.
Skills: The student will be able to handle multi-step calculations of contributions to cover fixed costs and create profit. They will be able to use tipping point analyses and solve problems with the provision of discounts. They will be able to analyse deviations from established plans. From the results of their analyses the student will be able to produce a report on the economic performance of a specific department within a company.
Abilities: The student will be able to orient themselves within financial statements and calculations, make oral presentations on their work and carry responsibility for the correctness of their results.

Not applicable.

Not applicable.

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)
ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)

Not applicable.