BPE_CTR Controlling

Institute of Technology and Business in České Budějovice
winter 2021
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Simona Hašková, Ph.D. (seminar tutor)
Ing. Pavel Rousek, Ph.D. (seminar tutor)
doc. Ing. Vojtěch Stehel, MBA, PhD. (seminar tutor)
doc. Ing. Jarmila Straková, Ph.D., MBA (assistant)
Guaranteed by
doc. Ing. Vojtěch Stehel, MBA, PhD.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
BPE_CTR/E0: Sun 10. 10. 11:25–12:55 D416, 13:05–14:35 D416, Sat 30. 10. 11:25–12:55 E4, 13:05–14:35 E4, Sun 21. 11. 14:50–16:20 D416, 16:30–18:00 D416, Sat 11. 12. 11:25–12:55 D416, 13:05–14:35 D416, P. Rousek
BPE_CTR/P01: Wed 9:40–11:10 B3, V. Stehel
BPE_CTR/S01: Thu 14:50–16:20 N121, S. Hašková
BPE_CTR/S02: Fri 14:50–16:20 N121, P. Rousek
BPE_CTR/S03: Thu 14:50–16:20 N121, S. Hašková
BPE_CTR/S04: Fri 14:50–16:20 N121, P. Rousek
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives supported by learning outcomes
The aim of the course is to acquaint students with the function of controlling in the company and its importance for businesses. The lectures address not only the strategic and operational grasp of controlling in the company, but in a reasonable degree of detail they will also touch on the controlling of basic and selected secondary processes in the company. Last but not least, it clarifies the origin of the company's crises, their solutions and, above all, the solution of the company's deviations from the set plan.
Learning outcomes
Upon successful completion of the course, the student:
1. understands the role of controlling in the management of the company,
2. collects data for the purposes of controlling from correct sources and in the correct form,
3. understands the difference between operational and strategic controlling,
4. understands the controlling of basic business processes,
5. understands the controlling of selected secondary processes of companies,
6. means the management of the company's deviations from the established plan,
7. can compile plans of selected secondary processes of the company,
8. can draw up plans for the company's primary processes,
9. applies controlling the highest goal of the company - value management the company,
10. manages deviations from the set plan.
Syllabus
  • Lectures:
  • 1. Definition of basic terms - control and controlling, basic data sources. Process view of business management.
  • 2. Strategic and operational controlling.
  • 3. Operational marketing controlling and its tools.
  • 4. Business controlling and its tools.
  • 5. Production controlling - TQM / EFQM quality controlling.
  • 6. Strategic financial controlling - company value - shareholder view.
  • 7. Financial controlling - financial statements, benchmarking.
  • 8. Financial controlling - calculation.
  • 9. Financial controlling - calculation / consumption of production factors - material, fixed assets.
  • 10. Financial controlling - calculation by modern ABC methods.
  • 11. Personnel controlling.
  • 12. Controlling in the management of innovation and research.
  • 13. Deviations and their management - business crisis.
  • Seminars:
  • 1. Data sources for controlling - internal and external data sources.
  • 2. Case study of strategic and operational controlling.
  • 3. Preparation of the company's marketing plan.
  • 4. Preparation of the business plan of the company.
  • 5. Preparation of the company's production plan.
  • 6. Determination of parameters for business value management.
  • 7. Implementation of financial benchmarking of the company.
  • 8. Preparation of product calculations I.
  • 9. Preparation of product calculations II.
  • 10. Preparation of product calculations III.
  • 11. Preparation of human resources plan.
  • 12. Preparation of development and research plan.
  • 13. Case study - deviation management.
Literature
    required literature
  • LAZAR, J., 2012. Manažerské účetnictví a controlling. Praha: Grada. ISBN 978-80-247-4133-8.
  • ŠOLJAKOVÁ, L., J. FIBÍROVÁ a J. WAGNER, 2013. Manažerské účetnictví I.: případové studie a příklady. Praha: Oeconomica. ISBN 978- 80-245-1952-4.
  • VOCHOZKA, M. et al., 2016. Controlling. 2. vyd. České Budějovice: Vysoká škola technická a ekonomická v Českých Budějovicích. ISBN 978- 80-7468-110-3.
  • WALTHER, L. M., 2017. Managerial accounting. [s. l.]: CreateSpace Independent Publishing Platform. ISBN 978-1548394325.
  • BREALEY, R. A., S. C. MYERS a F. ALLEN, 2014. Principles of corporate finance. 11. ed., global ed. New York: McGraw-Hill Education. ISBN 978-0-07-715156-0.
    recommended literature
  • VÁCHAL, J. et al., 2013. Podnikové řízení. Praha: Grada. ISBN 978-80- 247-4642-5.
  • VOCHOZKA, M. et al., 2012. Podniková ekonomika. Praha: Grada. ISBN 978-80-247-4372-1.
Forms of Teaching
Lecture
Exercise
Teaching Methods
Frontal Teaching
Group Teaching - Collaboration
Brainstorming
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test1433
Preparation for Lectures13 
Preparation for Seminars, Exercises, Tutorial2430
Preparation for the Final Test2549
Účast na průběžném testu (in Czech)11
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2616
Účast na závěrečném testu (in Czech)11
Total:130130
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms summer 2021.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2021/BPE_CTR