Czech

4

Not applicable.

Tools and calculations using the break even point analysis in planning. Calculation of sales corresponding to the annual profit before tax and after tax. Solving problems by providing discounts.
The multi-stage calculations contribution to cover fixed costs and profit generation. Flexible plan cost cost center and its implementation.
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, and exercises that promote the practical knowledge of the subject presented in the lectures.

Conditions for credit:
(1) Active participation in seminars, individual teacher assessment.
(2) obtain at least 60% of the possible number of points for each of the two written tests (which may be the only one resit of each test).
(3) At least 50% attendance at seminars.
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 test is classified according to ECTS. Weights of individual sections of the test:
Theoretical question 60%
Practical example 40%
Skills Students are tested on the basis of written tests (30% overall classification) and the test (70% overall classification).
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). Incorrect answers and illegible answers are evaluated as unsatisfactory "F".

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.

Not applicable.

Students will learn about controlling as management subsystem - the systematic implementation of the future of the company target oriented activities (using the bottlenecks oriented file management tools) that support enterprise management to achieve business objectives owners in the ever-changing market environment for a successful long-term viability of a company's existence. Become familiar with economic management activities in a company focused on achieving business objectives, functions as controlling its core areas, the basic tools of operative and strategic controlling, fundamentals of financial controlling and controlling of research and development.

Attendance at lectures is recommended, because lectures, seminars and individual ongoing study of literature are complemented each other. Attendance at seminars is mandatory.

Not applicable.

Not applicable.

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)

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)
HORVÁTH & PARTNERS, Profess Consulting s.r.o. Nová koncepce controllingu: cesta k účinnému controllingu. 5. přeprac. vyd. Praha: Profess Consulting, 2004, xiv, 288 s. ISBN 80-7259-002-2. (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)
HORVÁTH & PARTNER. Balanced scorecard v praxi. Praha: Profess Consulting, 2004, 386 s. ISBN 80-7259-033-2. (CS)
JEŽKOVÁ, Zuzana. Projektové řízení: jak zvládnout projekty. Kuřim: Akademické centrum studentských aktivit, 381 s. ISBN 978-80-905297-1-7. (CS)

10 hours, compulsory