Course: Controlling

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Course title Controlling
Course code MUPE/1CONT
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Zámečník Roman, doc. Ing. Ph.D.
  • Kozubíková Ludmila, Ing. Ph.D.
  • Metzker Zdenko, Ing.
  • Novák Petr, doc. Ing. Ph.D.
Course content
History of controlling, current trends and the future of controlling. The nature and tasks of controlling; controller. Information support of controlling - reporting as a basic controlling tool. Strategic controlling and operational controlling. Cost controlling. Financial controlling. Investment controlling. Banking controlling. Project and process controlling. Controlling of functional areas (personnel, manufacturing, logistic, marketing controlling). Controlling in the non-manufacturing sphere (public administration, non-profit organizations, health facilities, hotels, etc.). Lecture by an expert from practice on a current topic in the field of controlling.

Learning activities and teaching methods
unspecified
learning outcomes
Knowledge
understand the importance of this economic management tool
understand the importance of this economic management tool
characterize the essence of controlling and its links to accounting
characterize the essence of controlling and its links to accounting
understand the interaction between manager and controller
understand the interaction between manager and controller
interpret the essence of reporting
interpret the essence of reporting
define the causes of deviations
define the causes of deviations
explain the essence and differences of operational and cost controlling
explain the essence and differences of operational and cost controlling
describe the main functions and tasks of financial controlling
describe the main functions and tasks of financial controlling
characterize strategic controlling tools
characterize strategic controlling tools
clarify the role of controlling in the management of functional areas (HR controlling, marketing controlling, logistics controlling)
clarify the role of controlling in the management of functional areas (HR controlling, marketing controlling, logistics controlling)
Skills
to use marketing tools when compiling controller reports
to use marketing tools when compiling controller reports
to identify the possibility of eliminating individual deviations
to identify the possibility of eliminating individual deviations
to solve basic Cost - Volume - Profit problems independently
to solve basic Cost - Volume - Profit problems independently
to implement the calculation of incomplete costs
to implement the calculation of incomplete costs
to compile the management income statement of the company
to compile the management income statement of the company
to evaluate the contribution of individual product lines to the company's economy
to evaluate the contribution of individual product lines to the company's economy
to quantify the economic benefits of controlling
to quantify the economic benefits of controlling
to calculate and independently interpret HR controlling indicators
to calculate and independently interpret HR controlling indicators
to synthesize the acquired knowledge in modelling the real economic situation of the company
to synthesize the acquired knowledge in modelling the real economic situation of the company
Recommended literature
  • ATKINSON, A. A. Management accounting: information for decision making and strategy execution. Boston: Pearson, 2012. ISBN 978-0-273-76998-9.
  • BAUMGARTEN, D. The cost stickiness phenomenon: causes, characteristics, and implications for fundamental analysis and financial analysts? forecasts. Wiesbaden: Springer Gabler, 2012. ISBN 78-3-8349-4130-5.
  • COOPER, R. G. Winning at new products: creating value through innovation. New York: Basic Books, 2017. ISBN 978-0-465-09332-8.
  • KAPLAN, R. S., ANDERSON, S. R. Time-driven activity-based costing: a simpler and more powerful path to higher profits. Boston: Harvard Business School Press, 2007. ISBN 978-1-4221-0171-1.
  • KAPLAN, R. S., NORTON, D. P. Strategy maps: converting intangible assets into tangible outcomes. Boston: Harvard Business School Press, 2004. ISBN 1591391342.
  • KERZNER, H. Project Management: A Systems Approach to Planning, Scheduling, and Controlling. Wiley, 2017. ISBN 978-1119165354.
  • PARMENTER, D. Key performance indicators for government and non profit agencies: implementing winning KPIs.. Hoboken: Wiley, John Wiley & Sons, 2012. ISBN 78-0-470-94454-7.
  • TASCHNER, A., CHARIFZADEH, M. Management and cost accounting: tools and concepts in an Central European context. Wiley-VCH, 2016. ISBN 978-3-527-50822-8.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester