Controlling

• 20 hrs lectures
• 10 hrs exercises

Tools and calculations using the break even point analysis in planning. Calculation of sales corresponding to the annual profit before tax and after tax. Solving problems by providing rebates. The multi-stage calculations contribution to cover fixed costs and profit generation. Flexible plan cost cost center and its implementation. Analysis of deviations.

Students will learn about controlling as management subsystem - the systematic implementation of the future of the company target oriented activities (using the bottlenecks oriented file management tools) that support enterprise management to achieve business objectives owners in the ever-changing market environment for a successful long-term viability of a company's existence. Become familiar with economic management activities in a company focused on achieving business objectives, functions as controlling its core areas, the basic tools of operative and strategic controlling, fundamentals of financial controlling and controlling of research and development.

Knowledge of solving equations, calculations of minimum and maximum of functions, graphical representation of different functions in different contexts grids and graphs with numerical expression, knowledge of the structure and of the annual business plan with connections between its parts, knowledge of financial statements, internal accounting, product costing, information system business management functions.

• KONEČNÝ, M. Controlling. 4. vyd. Akademické nakladatelství CERM, 2007. ISBN 978-80-214-3346-5.
• KONEČNÝ, M. Controlling - příklady praktických problémů k řešení. 2012.

• HORVÁTH, P. Controlling. 11. Aufl. 2008. ISBN 978-3-8006-3521-4.
• MIKOVCOVÁ, H. Controlling v praxi. 1. vyd. 2007. ISBN 978-80-7380-049-9.
• SCHRÖDER, E. F. Modernes Unternehmens-Controlling. 8. Aufl. 2003. ISBN 3-470-56608-9.
• SCHOLLEOVÁ, H. Investiční controlling: Jak hodnotit investiční záměry a řídit podnikové

1. The fundamental and controlling tasks.
2. Controlling as management subsystem.
3. Controlling function.
4. Operative Controlling (incl. planning, discount, multistage calculations contribution to cover fixed costs and profit-making).
5. Operative controlling (information security managers, flexible schedule cost variance analysis, control).
6. Operative controlling (controller's report, management of corrective measures to meet the objectives of planning, incl. Value analysis).
7. Strategic controlling (necessity and traits).
8. Strategic controlling (planning).
9. Strategic controlling (information security managers, analysis and control, constant control potential remedial management measures to meet the objectives).
10. Financial controlling.
11. Controlling research and development.
12. Summary, Recapitulate.

Study evaluation is based on marks obtained for specified items. Minimimum number of marks to pass is 50.

Attendance at lectures is recommended, because lectures, seminars and individual ongoing study of literature are complemented each other. Attendance at seminars is mandatory.