Course detail


FP-coPAcad. year: 2017/2018

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.

Learning outcomes of the course unit

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 use tipping point analyses and solve problems with the provided rebate. 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 use tipping point analyses and solve problems with the provision of discounts. 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.


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.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)
KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012. (CS)
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)
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)
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)

Planned learning activities and teaching methods

The course is made up of lectures that explain the basic principles, problems and methodology of the discipline. The lectures combines theory with illustrative solutions of examples.

Assesment methods and criteria linked to learning outcomes

Requirements for gaining the credit:
a) Active participation in seminars, individual assessment by the teacher (max. 10 points) – calculation of examples (set in e-learning), presentation of approaches and results.
b) 2 credit tests at previously set dates. Each test will include 2 examples, the maximum score from each test is 10 points. To pass the test a score of at least 60%, i.e. 6 points, is needed. Each test can only be resat once.
c) A students will gain a credit if they have at least 60% of the total possible number of points from the seminars (max. 30 points) and at the same time gets at least 60% in each of the tests, i.e. 2 x 6 points. The assessment from the seminars is entered into the overall assessment of the course with a weighting of 30%.

Examination requirements:
Knowledge is verified by a written examination. Only students who have applied in 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. The examination lasts 45 minutes. The maximum score for the examination is 70 points. The resulting assessment of the course is the sum of the points scored from the seminars and the examination. The examination is classified according to the ECTS scale. Incorrect or illegible answers are assessed as unsatisfactory.

Language of instruction


Work placements

Not applicable.

Course curriculum

of deviations, controller’s reports, management of corrective actions. Modern systems calculations. Strategic controlling (necessity and characteristics). Multi-year planning, analysis and control, constant management of potential. Controlling risk. Controlling research and development. Integration of Balanced Scorecard into the system of controlling.


The main objectives of the course are to introduce controlling as a subsystem of enterprise management, economic management activities in the enterprise focussed on achieving the business plan, 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.

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

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

Classification of course in study plans

  • Programme MGR Master's

    branch MGR-UFRP , 1. year of study, summer semester, 5 credits, compulsory

  • Programme MGR-A Master's

    branch MGR-UFRP-A , 1. year of study, summer semester, 4 credits, compulsory

  • Programme MGR Master's

    branch MGR-ŘEP , 1. year of study, summer semester, 4 credits, optional
    branch MGR-PFO , 1. year of study, summer semester, 4 credits, compulsory-optional

Type of course unit



26 hours, optionally

Teacher / Lecturer


13 hours, compulsory

Teacher / Lecturer