Course: Controlling

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Course title Controlling
Course code KMG/MCONT
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 6
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • Mikovcová Hana, doc. Ing. Ph.D.
  • Jánská Michaela, Ing. Ph.D.
Course content
1. Controlling, pojem, historický vývoj a současné postavení 2. Organizace controllingu, tvorba controllingových útvarů, začlenění controllingu do organizační struktury, úlohy controllera, průnik funkcí controllera a manažera 3. Controlling v podnikové praxi 4. Controlling na normativní úrovni řízení, využívané metody a nástroje 5. Controlling ve strategickém řízení 6. Nástroje a techniky strategické analýzy 7. Nástroje a techniky v oblasti prognózování a tvorby strategie 8. Controlling v operativním řízení 9. Interní analýza podniku, zejména funkčních oblastí a podnikových procesů

Learning activities and teaching methods
unspecified, unspecified
  • unspecified - 26 hours per semester
  • unspecified - 52 hours per semester
  • unspecified - 52 hours per semester
  • unspecified - 26 hours per semester
Learning outcomes
The aim of the course is to explain the necessity of building modern management systems the purpose of which is to provide targeted management support. Students will become familiar with the essence of the work of controlling bodies and get to know controlling techniques, tools and methods. Emphasis is put on applying the acquired theoretical knowledge to solve controlling-related problems in practice.
After successfully completing the course, students will be able to: - explain the purpose of controlling - describe controlling tools used in strategic and operational management - determine the system of corporate reports and list the basic reporting principles - assess the methods of strategic and operational analysis - analyze and break down deviations - create a report - discuss and successfully defend proposed measures

Assessment methods and criteria
Seminars are compulsory. At least a 75% attendance at seminars is assumed. Attendance at lectures is recommended. Students have to fulfill the following conditions to obtain credits for this course: a) demonstrate subject-related expertise and skills at seminars b) successfully complete 2 mid-term tests at pre-determined dates To obtain the credits, students have to achieve at least 60% of the maximum number of points in each mid-term test. Passing a final test, focused on calculating basic economic variables and answering theoretical questions demonstrating that students have mastered the subject, is necessary to complete the final examination. Students have to obtain at least 70% of the total 100% of points to pass the test.
Recommended literature
  • Eschenbach, R,et al. Controlling. Praha: Aspi, 2004.
  • ESCHENBACH, Rolf a kol. Controlling. Praha: ASPI, 2004. ISBN 80-7357-035-1..
  • Fibírová, J. Reporting: moderní metoda hodnocení výkonnosti uvnitř firmy. Praha: Grada, 2003.
  • FIBÍROVÁ, Jana. Reporting: moderní metoda hodnocení výkonnosti uvnitř firmy. Praha: Grada, 2003. ISBN 80-247-0482-X..
  • Fibírová, J.,Šoljaková, L. Hodnotové nástroje řízení a měření výkonnosti podniku. Praha: ASPI, 2005.
  • HORVÁTH & PARTNERS (FIRMA). Nová koncepce controllingu: cesta k účinnému controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2..
  • Horvath&Partners(firma). Nová koncepce controllingu:cesta k účinnému controllingu. Praha: Profess Consulting, 2004.
  • Mikovcová, H. Controlling na CD,2002.
  • MIKOVCOVÁ, Hana. Controlling na CD. 2002. ISBN 8024503808..
  • Vollmuth, H.J. Controlling: nový nástroj řízení. Praha: Profess, 1991.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Social and Economic Studies Economics and Management (A) Economy 1 Summer