S_CTR Controlling

Institute of Technology and Business in České Budějovice
winter 2022
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Florin Aliu, 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: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
S_CTR/S01: Thu 11:25–12:55 N004, F. Aliu
Prerequisites
OBOR(CAP)
Corporate Management I, Corporate Management II, Business Economics I, Business Economics II.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives supported by learning outcomes
After completion of the course students will be able to define the concept of controlling and to determine its role in the management of a company. They will to be able to prepare data for management decisions with regards to all the basic processes that occur in an enterprise. This primarily involves the processes of marketing and sales, manufacturing, finance, personnel and innovative research. In terms of factors of production, they will be able to define a range of factors of production, their transformation and the added value which arises from the transformation.
Learning outcomes
The graduate can define the concept of controlling. He knows the role of controlling in business management. Can use controlling tools in company planning and management. Is able to prepare data for managerial decision-making in selected secondary business activities (marketing, financial management, research and development). Can measure deviations from the established plan. Is able to solve the differences from the layout plan.
Syllabus
  • 1. Definition of basic concepts - monitoring and controlling, basic data sources. Process view of business management
  • 2. Strategic and operational controlling
  • 3. Marketing controlling and its tools
  • 4. Business controlling and its tools
  • 5. Production controlling - controlling of the quality TQM / EFQM
  • 6. Strategic financial controlling - the value of a company - shareholder's view (profit, enterprise value, FCFE, ...)
  • 7. Financial controlling – reporting of financial statements, benchmarking
  • 8. Financial controlling – costing (consumption of production factors - material, fixed assets)
  • 9. Financial controlling – costing (consumption of production factors - material, fixed assets)
  • 10. Financial controlling – modern methods of costing (Activity-Based Costing)
  • 11. Personnel controlling
  • 12. Controlling of the management of innovation and research
  • 13. Deviations and their management – enterprise crisis
Literature
    required literature
  • DRURY, Colin. Management and cost accounting. Londýn: London South-Western/Cengage Learning, 2008. 773 s. ISBN 978-1-84480-566-2
  • MÄDER, Olaf B. Controlling: A critical success factor in a globalized world. Berlín: Berlin epubli GmbH, 2015. 144 s. ISBN 978-3-7375-3752-0
Forms of Teaching
Lecture
Exercise
Teaching Methods
Frontal Teaching
Brainstorming
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test26 
Preparation for Lectures13 
Preparation for Seminars, Exercises, Tutorial13 
Preparation for the Final Test52 
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion26 
Total:1560
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Exam conditions
Valuation consists of the first test (30 - 0 points) and the second test (70 - 0 points). The final grade is a sum of points got from the first and second tests. Grades: 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.
Language of instruction
English
Further comments (probably available only in Czech)
The course is taught each semester.
General note: Erasmus.
The course is also listed under the following terms Summer 2016, winter 2016, summer 2017, winter 2017, summer 2018, winter 2018, summer 2019, winter 2019, summer 2020, summer 2021, winter 2021, SUMMER 2023, winter 2023, summer 2024, winter 2024, summer 2025.
  • Enrolment Statistics (winter 2022, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2022/S_CTR