CTR_s Controlling

Institute of Technology and Business in České Budějovice
winter 2024
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Róbert Kuchár, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Simona Hašková, Ph.D.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Department of Corporate Finances – Deputy Director of Department for Research, Development and Creative Activity – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
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 define the role of controlling in the company. The course will help to understand the role of controlling as an interface between financial management and other processes in the company. He will also focus on his role in business planning. Last but not least, pay attention to measuring deviations from the tent plan and correcting the company's plans.
Learning outcomes
Upon successful completion of the course, the student:
1. understands the role of controlling in the company,
2. creates plans for primary business processes,
3. creates plans for secondary business processes,
4. sets the ultimate goal of the company,
5. decomposes the top goal of the company into partial plans,
6. Measures deviations from the business plan
Syllabus
  • Lectures:
  • 1. Definition of basic terms - control, controlling and audit.
  • 2. Data sources for the business management process, ie planning, organizing and implementing business activities. Process view of business management.
  • 3. Strategic and operational controlling.
  • 4. Controlling human resource management.
  • 5. Controlling investment activities.
  • 6. Controlling of material and technical security.
  • 7. Production controlling, TQM and EFQM tools.
  • 8. Business controlling.
  • 9. Marketing controlling and its tools.
  • 10. Controlling in innovation and research management.
  • 11. Strategic financial controlling - company value - view shareholders (profit, company value, EVA Equity, FCFE).
  • 12. Financial controlling - financial statements, benchmarking, calculation.
  • 13. Deviations and their management - business crisis.
  • Seminars:
  • 1. The importance of controlling for business management, examples of good practice.
  • 2. Data sources - primary, secondary. Procedural view of management company.
  • 3. Controlling human resource management.
  • 4. Investment evaluation.
  • 5. Controlling of material and technical security.
  • 6. Production controlling, TQM and EFQM tools.
  • 7. Business controlling.
  • 8. Marketing controlling.
  • 9. Controlling in innovation and research management.
  • 10. Company value for shareholders.
  • 11. Financial controlling - financial statements, benchmarking.
  • 12. Financial controlling - calculation.
  • 13. Financial controlling - calculation.
Literature
    required literature
  • KERZNER, H. R., 2017. Project Management: A Systems Approach to Planning, Scheduling, and Controlling. 12th edit. New York: John Wiley & Sons. ISBN 9781119165354.
  • HRDÝ, M., 2019. Dlouhodobý finanční management. Praha: Wolters Kluwer. ISBN 978-80-7598-318-3.
  • LANG, H., 2009. Manažerské účetnictví: teorie a praxe. Praha: C. H. BECK. ISBN 80-7179-419-8.
  • SCHOLLEOVÁ, H., 2017. Ekonomické a finanční řízení pro neekonomy. 3. aktualiz. vyd. Praha Grada. ISBN 978-80-271-0413-0.
  • HAVLÍČEK, K., 2011. Management & controlling: malé a střední firmy. Praha: Vysoká škola finanční a správní. ISBN 978-80-7408-056-2.
  • BRAGG, S. M., 2009. Controllership: The Work of the Managerial Accountant. 8th edit. New York: John Wiley and Sons. ISBN 9780470507810.
  • PONIŠČIAKOVÁ, O. a GOGOLOVÁ, M., 2017. Podnikový controlling. [s. l.]: EDIS. ISBN 978-80-554-1320-4.
    recommended literature
  • KRÁL, B., 2006. Manažerské účetnictví. Praha: Management Press. ISBN 80-7261-141-0.
  • FOTR, J., et al., 2020. Tvorba strategie a strategického plánování. Teorie a praxe. 2. aktualiz. a dopl. vyd. Praha: Grada. ISBN 978-80-271-2499-2.
  • KALOUDA, F., 2016. Finanční analýza a řízení podniku. 2. rozš. vyd. [s. l.]: Aleš Čeněk. ISBN 978-80-7380-591-3.
  • POPESKO, B. a Š. PAPADAKI, 2016. Moderní metody řízení nákladů. Jak dosáhnout efektivního vynakládání nákladů a jejich snížení. 2. aktualiz. a rozš. vyd. Praha: Grada. ISBN 978-80-247-5773-5.
  • SCHOLLEOVÁ, H., 2009. Investiční controlling: jak hodnotit investiční záměry a řídit podnikové investice: investiční proces jako základ budoucí prosperity, nástroje a metody investičního controllingu, volba financování a technologie, monitoring průběhu i
  • MAŘÍK M. et al., 2018. Metody oceňování podniku: Proces ocenění, základní metody a postupy. 4. aktualizované a doplněné vyd. Praha: Ekopress. ISBN 978-80-87865-38-5.
  • VEBER, J., 2009. Management: základy, moderní manažerské přístupy, výkonnost a prosperita. 2., aktualiz. vyd. Praha: Management Press. ISBN 978-80-7261-200-0.
Forms of Teaching
Lecture
Seminar
Tutorial
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 Test1420
Preparation for Lectures11 
Preparation for Seminars, Exercises, Tutorial2656
Preparation for the Final Test2536
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 %
Exam conditions
To successfully complete the course, it is necessary to achieve a total of 70% of the interim and final evaluation under the conditions set out below.

A maximum of 30 points, ie 30%, can be obtained in the continuous evaluation. A total of 70 points, ie 70%, can be obtained in the final evaluation. Overall classification of the subject: (A 100 - 90, B 89.99 - 84, C 83.99 - 77, D 76.99 - 73, E 72.99 - 70, FX 69.99 - 30, F 29.99 - 0. The student of the full-time form of study is obliged to meet the mandatory 70% attendance at contact classes, ie everything except lectures.If attendance is not met, the student will be automatically classified "-".

Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
Teacher's information
Attendance at classes in all forms is solved by a separate internal standard of VŠTE (Records of student attendance at VŠTE).

For full-time students, 70% attendance is required for contact classes (seminar and lecture).

Information for students with an individual study plan: The student will use the study support for students of combined study. The study support is accessible in IS VŠTE. It is a study guide that clarifies the goal of each topic, the target learning outcomes (competencies to be acquired by the student) and sources of information. The study support in no way replaces the compulsory or recommended literature of the subject.

The student will pass only the final test, which will be evaluated in the range of 0 - 100 points. The student will agree on a specific date and time for the examination period with the subject teacher.

The course is also listed under the following terms winter 2022, winter 2023.
  • Enrolment Statistics (winter 2024, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2024/CTR_s