Course detail

Controlling

FP-PconPAcad. year: 2012/2013

The course focuses on the following topics:
Substance and tasks of controlling.
Operative controlling (planning, information system, variance analysis, controller’s report, managing of holding the course)
Strategic controlling (necessity and specific features, planning, information, analysis and control, permanent management of the potential)
Financial controlling
Controlling of research and development

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Ondřej Žižlavský, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will have a clear idea of:
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 rebating. Multi-stage calculations of contributions to covering fixed costs and profit formation. Flexible plan of burden centre costs and its fulfilment. Analysis of deviations.

Prerequisites

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.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

Conditions for awarding the course-unit credit:
1. Active participation in seminars..
2. Successful completion of two tests.
Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: written (1 question and 1 practical problem – case study); There are 45 minutes given for elaboration.

Course curriculum

Topics of lectures in individual weeks are as follows:
Substance 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)
Strategic controlling (analysis and control).
Strategic controlling (permanent control of potential).
Financial controlling.
Controlling of research and development.

Work placements

Not applicable.

Aims

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.

Specification of controlled education, way of implementation and compensation for absences

Attendance is obligatory.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

ŽIŽLAVSKÝ, Ondřej. Controlling: studijní text. Brno: Akademické nakladatelství CERM, 2014, 112 s. ISBN 978-80-214-4857-5. (CS)
KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012. (CS)

Recommended reading

ESCHENBACH, Rolf et al. Controlling. Vyd. 2. Praha: ASPI, 2004, 814 s. ISBN 80-7357-035-1. (CS)
MIKOVCOVÁ, H. Controlling v praxi. 1. vyd. 2007. ISBN 978-80-7380-049-9. (CS)
ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling: koncepce a nástroje. 2. přeprac. vyd. Praha: Wolters Kluwer Česká republika, 2012, xiv, 381 s. ISBN 978-80-7357-918-0. (CS)
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. (CS)

Classification of course in study plans

  • Programme MGR Master's

    branch MGR-PFO , 2. year of study, summer semester, compulsory

Type of course unit

 

Lecture

20 hours, optionally

Teacher / Lecturer

doc. Ing. Ondřej Žižlavský, Ph.D.

Exercise

10 hours, compulsory

Teacher / Lecturer

doc. Ing. Ondřej Žižlavský, Ph.D.