Course detail


ÚSI-REROPAcad. year: 2020/2021

The course focuses on the following areas: controlling as a subsystem of corporate management, the aims and functions of controlling, operations-oriented controlling and strategic controlling.

Learning outcomes of the course unit

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.


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.


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)
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 methods of the discipline. The lectures combine theory with the illustrative solution of example exercises.

Assesment methods and criteria linked to learning outcomes

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.

Language of instruction


Work placements

Not applicable.

Course curriculum

The essence and tasks of controlling. Operations-oriented planning. Systems for calculating costs. Analysis of deviations, controller’s reports, management of corrective measures. Modern calculation systems. Strategic controlling (necessity and characteristics). Multi-year planning, analysis and control, constant management of potential. Controlling risk. Controlling research and development. Integration of the Balanced Scorecard into the system of controlling.


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.

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

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

Classification of course in study plans

  • Programme RRTES_P Master's

    specialization RRES , 2. year of study, summer semester, 5 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


13 hours, compulsory

Teacher / Lecturer