CTR_a Controlling

Institute of Technology and Business in České Budějovice
winter 2020
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)
Guaranteed by
prof. Ing. Marek Vochozka, MBA, Ph.D., dr. h.c.
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
CTR_a/A6: Sun 15. 11. 14:50–16:20 B2, 16:30–18:00 B2, Sun 22. 11. 13:05–14:35 B1, 14:50–16:20 B1, Sun 29. 11. 13:05–14:35 B2, 14:50–16:20 B2, S. Hašková
CTR_a/P01: Wed 8:00–9:30 B1, V. Stehel
CTR_a/S01: Thu 16:30–18:00 N004, S. Hašková
CTR_a/S02: Thu 9:40–11:10 N205, S. Hašková
CTR_a/S03: Mon 14:50–16:20 N004, S. Hašková
CTR_a/S04: Thu 14:50–16:20 N004, P. Rousek
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
Defines the concept of controlling. Knows the role of controlling in business management. Uses controlling tools in company planning and management. Prepares data for managerial decision-making in all primary business activities (production factors, production, trade). Prepares data for managerial decision-making in selected secondary business activities (marketing, financial management, research and development). Measures deviations from the set plan. Can 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
  • ŠOLJAKOVÁ, Libuše, Jana FIBÍROVÁ a Jaroslav WAGNER. Manažerské účetnictví I.: případové studie a příklady. Praha: Oeconomica, 2013. ISBN 978-80-245-1952-4.
  • LAZAR, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. Účetnictví a daně (Grada). ISBN 978-80-247-4133-8.
  • VOCHOZKA, Marek, Marianna Psárská, Vojtěch Stehel a Pavel Rousek, Controlling, 2. vyd. VŠTE, 2016. ISBN 978-80-7468-110-3.
    recommended literature
  • VÁCHAL, Jan a Marek VOCHOZKA. Podnikové řízení. Praha: Grada, 2013, Finanční řízení. ISBN 978-80-247-4642-5
  • HNILICA, Jiří a Jiří FOTR. Aplikovaná analýza rizika ve finančním managementu a investičním rozhodování. 1. vyd. Praha: Grada, 2009, 262 s. Expert (Grada). ISBN 978-80-247-2560-4.
  • VOCHOZKA, Marek, Hana EZROVÁ, Tomáš KAFKA, Petr MULAČ, Věra MULAČOVÁ, Ludmila OPEKAROVÁ, Petra PÁRTLOVÁ, Jiří TUČEK and Jan VÁCHAL. Podniková ekonomika (Business Economics). 1. vyd. Praha: Grada Publishing. 570 pp. Finanční řízení. ISBN 978-80-247-4372-1. 2012. info
Forms of Teaching
Lecture
Seminar
Tutorial
Consultation
Poznámka: V zimním semestru 2020/2021 bude přednáška probíhat ve stanovený čas přes MS Teams (in Czech)
Teaching Methods
Frontal Teaching
Group Teaching - Cooperation
Brainstorming
Critical Thinking
E-learning
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Příprava na průběžné testování (kvíz) (in Czech)2828
Preparation for Lectures10 
Preparation for Seminars, Exercises, Tutorial1020
Preparation for the Final Test3070
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2612
Total:130130
Assessment Methods and Assesment Rate
Test – final 70 %
Kvíz (in Czech) 30 %
Language of instruction
Czech
The course is also listed under the following terms winter 2018, summer 2019, winter 2019.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2020/CTR_a