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Lecturer(s)
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Zámečník Roman, doc. Ing. Ph.D.
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Kozubíková Ludmila, Ing. Ph.D.
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Course content
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"Definition of controlling, history, present and future of controlling. "The essence, philosophy and concept of controlling. "Controlling functions and tasks. "Organizational integration of controlling. "Controller position. "Minimum requirements for controlling system, controlling tools. "Information security controlling. "Reporting. "Analysis of deviations. "Lecture of an expert from practice on the issue of controlling.
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Learning activities and teaching methods
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unspecified
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| prerequisite |
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| Knowledge |
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| Course completion - credit, exam Credit requirements: elaboration of seminar work according to the requirements of the teacher; 80% active participation in exercises. Exam requirements: written test with a success rate of min. 60%; followed by an oral exam in the range of knowledge of lectures and exercises. |
| Course completion - credit, exam Credit requirements: elaboration of seminar work according to the requirements of the teacher; 80% active participation in exercises. Exam requirements: written test with a success rate of min. 60%; followed by an oral exam in the range of knowledge of lectures and exercises. |
| learning outcomes |
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| understand the importance of this economic management tool |
| understand the importance of this economic management tool |
| explain the advantages and disadvantages of using controlling in a company |
| explain the advantages and disadvantages of using controlling in a company |
| understand the development of controlling in individual language areas and explain its influence on current trends in corporate controlling |
| understand the development of controlling in individual language areas and explain its influence on current trends in corporate controlling |
| describe the approaches of individual authors and define controlling |
| describe the approaches of individual authors and define controlling |
| characterize the essence of controlling and its links to accounting |
| characterize the essence of controlling and its links to accounting |
| explain the basic principles, concepts, tasks and functions of controlling |
| explain the basic principles, concepts, tasks and functions of controlling |
| interpret the basic prerequisites for successful application of controlling in a company |
| interpret the basic prerequisites for successful application of controlling in a company |
| understand the interaction between manager and controller |
| understand the interaction between manager and controller |
| clarify the basic tasks of a company controller |
| clarify the basic tasks of a company controller |
| Skills |
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| to solve basic Cost - Volume - Profit problems independently |
| to solve basic Cost - Volume - Profit problems independently |
| to apply the controlling methodology for calculating the short-term economic result |
| to apply the controlling methodology for calculating the short-term economic result |
| to define the main differences between a standard income statement prepared according to financial accounting and a management income statement |
| to define the main differences between a standard income statement prepared according to financial accounting and a management income statement |
| to graphically represent the operational controlling cycle |
| to graphically represent the operational controlling cycle |
| to apply appropriate costing methods for cost controlling purposes |
| to apply appropriate costing methods for cost controlling purposes |
| to calculate and interpret the basic types of deviations from the corporate plan |
| to calculate and interpret the basic types of deviations from the corporate plan |
| to compare the various options for including the controlling department in the corporate organisational structure |
| to compare the various options for including the controlling department in the corporate organisational structure |
| to analyse the relationships between controlling - management accounting - financial accounting |
| to analyse the relationships between controlling - management accounting - financial accounting |
| to draw up the basic structure of a controlling report |
| to draw up the basic structure of a controlling report |
| assessment methods |
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| Knowledge |
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| Analysis of educational material |
| Analysis of educational material |
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Recommended literature
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Bhimani, Alnoor. Management and cost accounting. Pearson Education, 2012. ISBN 978-0-273-75745-0.
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Eschenbach, R. Controlling. Praha : ASPI Publishing, 2004. ISBN 80-7357-035-1.
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ESCHENBACH, R., SILLER, H. Profesionální controlling:koncepce a nástroje. Praha: Profess Consulting, 2012. ISBN 80-7259-002-2.
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FOLTÍNOVÁ, A. Nákladový controlling: prípadové štúdie. Bratislava: Wolters Kluwer, 2012. ISBN 978-80-8168-108-0.
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HAVLÍČEK, K. Small business: management & controlling. Kyjev: Universitet Ukrajina, 2014. ISBN 978-966-388-494-3.
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HORVÁTH & PARTNERS. Nová koncepce controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2.
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CHODASOVÁ, Z. Podnikový controlling: nástroj manažmentu. Bratislava: Statis, 2012. ISBN 978-80-85659-70-2.
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ŠOLJAKOVÁ, L., FIBÍROVÁ, J. Reporting. 3. Praha: Grada, 2010. ISBN 978-80-247-2759-2.
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TUČEK, D., ZÁMEČNÍK R. Řízení a hodnoce výkonnosti podnikových procesů v praxi. Technická univerzita vo Zvolene, 2007. ISBN 978-80-228-1796-7.
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