NA_Cn Controlling

University of Finance and Administration
Summer 2014
Extent and Intensity
2/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Karel Havlíček, Ph.D., MBA (seminar tutor)
Jaromír Stemberg, MBA (seminar tutor)
Guaranteed by
Jaromír Stemberg, MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
NA_Cn/pBMPH: Mon 17. 2. 9:30–13:00 S21, Mon 10. 3. 9:30–13:00 S21, Mon 17. 3. 9:30–13:00 S21, Mon 31. 3. 9:30–13:00 S21, Mon 14. 4. 9:30–13:00 S21, Mon 28. 4. 9:30–13:00 S21, J. Stemberg
Prerequisites
Financial management, Strategic management The course is offered to students of BMCF (Business management and corporate finance) field
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Students will be familiarized and learn what are the bases for strategic and operational controlling applicable to marketing, sales, quality, innovation, finances and personnel management . Students will learn what knowledge, qualities and competencies the controlling managers of the particular departments should possess. Special attention will be paid to their role during controlling activities and during company crisis management. Theoretical learning will be added with real examples from real life. Students who successfully complete the course will be able to describe fundamental business processes based on strategic and operational controlling.
Syllabus
  • 1. Controlling and business process management - Business process management - Role of controlling in business managememnt - Mission of controller
  • 2. Strategic and operational controlling - Role of strategic controlling in BM (Business management) - Methods and tools for strategic controlling - Role of operational controlling in BM - Methods and tools for operational controlling
  • 3. Strategic marketing controlling - Macro environment controlling - Internal environment controlling - Life cycle controlling - Image and brand controlling - Optimization of pricing strategies
  • 4. Operational marketing controlling - Micro environment controlling - Segmentation controlling - Product mix controlling - Optimization of distribution channels - Communication risks
  • 5. Strategic sales controlling - Key markets controlling - Key customers controlling
  • 6. Operational sales controlling - Sales plan controlling - Forecasts controlling - Trade receivebles controlling - Currency risks
  • 7. Strategic financial controlling - Balance sheet controlling - Ownership financial ratios - Debts controlling - Investment controlling - Fair market value controlling
  • 8. Operational financial controlling - Role of FCF in BM - Operating financial ratios - Liabilities and equity of shareholders controlling - Calculations and controlling - Financial risks
  • 9. Quality controlling - TQM/EFQM controlling - BSC controlling - QMS controlling - Cost of quality assurance controlling
  • 10. Innovation controlling - Strategic innovation risks - Strategic partnerships controlling (growth of the company) - Internal innovation links - Innovation financing controlling - Operational innovation risks
  • 11. Restructuring controlling - Business policy change - Strategic partnerships controlling (crisis of the company) - Breakeven point controlling - Crisis financing - Reduction – growth point controlling
  • 12. Perssonnel controlling - Organizational design controlling - Managerial assumptions controlling - Label productivity controlling - Personnel plans controlling
Literature
    required literature
  • HAVLÍČEK, Karel. Management & controlling malé a střední firmy. Praha: Vysoká škola finanční a správní, o.p.s., 2011, 220 pp. ISBN 978-80-7408-056-2. info
  • KRÁL B., Manažerské účetnictví, 3. dopl.a aktual. vyd. Praha: Management Press, 2010. ISBN 978-80-7261-217-8
  • SYNEK M. a kol., Manažerská ekonomika. 5. aktual. a rozš. vyd. Praha: Grada Publishing 2011, ISBN 978-80-247-3494-1
    recommended literature
  • HNILICA, J. - FOTR, J. Aplikovaná analýza rizika ve finančním managementu a investičním rozhodování. Praha: Grada, 2009. ISBN 978-80-247-2560-4
  • MERNA T., Risk management - Řízení rizik ve firmě. Brno: Computer Press 2007,ISBN 978-80-251-1547-3
  • VEBER, J. a kol.: Management – základy, moderní manažerské přístupy, výkonnost a prosperita. Praha: Management Press, 2009. 734 s. ISBN 978-80-7261-200-0.
  • VLACHÝ J., Řízení finančních rizik. Praha: Eupress, 2006, ISBN 80-86754-56-1
  • MAŘÍK M., Metody oceňování podniku, Proces ocenění, základní metody a postupy. Praha: Ekopress 2007, ISBN 978-80-86929-32-3
  • ŠULÁK, M., VACÍK, E., Strategické řízení v podnicích a projektech, Praha: Eupress, 2005 234 s. ISBN 80-86754-35-9.
  • HORVÁTH & PARTNERS. Nová koncepce controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2
Teaching methods
Lectures in full-time study, tutorials in part-time study; with respect to demanding character of the course it is expected presence at lessons (ca. 50 %), compulsory tutorial participation is 50% in part-time study. In full-time study, every topic will be covered by a lectures. Lectures will be based on presentations of individual topics by the lecturer followed by a discussion
Assessment methods
Written examination: 1. Written test is composed of approximately from 4 questions, 2. It is required to fill in the test from 50 % successfully (answer questions correctly) to pass the exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa0.
Information on the extent and intensity of the course: 10 hodin KS/semestr.
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023, Summer 2024, Summer 2025.
  • Enrolment Statistics (Summer 2014, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2014/NA_Cn