Czech

4

Not applicable.

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 discounting.
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.

The course contains lectures that explain basic principles, problems and methodology of the discipline. The lecture combines theory with illustrative examples.

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 exam is classified according to ECTS. Weights of individual sections of the test:
Theoretical question 60%
Practical example 40%
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); written part of the examination may be supplemented by oral ("E" is classified reached the correct answer to help the investigator). Incorrect answers and illegible answers are evaluated as unsatisfactory "F".

Topics of lectures are as follows:
Fundamentals 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, analysis and control, 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 at lectures and seminars, including credit tests, is mandatory. Attendance is checked by tests and attendance list.

Not applicable.

Not applicable.

KONEČNÝ Controlling. 4. vyd. 2007. ISBN 978-80-214-3346-5.
KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012.

HORVÁTH, P. Controlling. 11. Aufl. 2008. ISBN 978-3-8006-3521-4.
MIKOVCOVÁ, H. Controlling v praxi. 1. vyd. 2007. ISBN 978-80-7380-049-9.
SCHRÖDER, E. F. Modernes Unternehmens-Controlling. 8. Aufl. 2003. ISBN 3-470-56608-9.
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.

35 hours, optionally