NA_Cn Controlling

Vysoká škola finanční a správní
léto 2021
Rozsah
2/1/0. 12 hodin KS/semestr. 5 kr. Ukončení: zk.
Vyučující
Ing. Přemysl Písař, Ph.D., MBA (přednášející)
Garance
Ing. Miroslav Pavlák, Ph.D.
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Bc. Kamila Procházková
Rozvrh seminárních/paralelních skupin
NA_Cn/cECPH: každou sudou středu 14:00–14:44 E127, každou sudou středu 14:45–15:30 E127, P. Písař
NA_Cn/pECPH: St 12:15–12:59 E225, St 13:00–13:45 E225, P. Písař
Předpoklady
This course has no mandatory prerequisites, however, students will not be able to do without a thorough knowledge of previous management courses, when they will learn in Controlling how to use them.
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
The student should understand and be able to apply the following controlling disciplines after completing the course 1. Controlling and process model of company management - Process model of enterprise management - The role of controlling in business management - Controller's mission 2. Strategic and operational controlling - The role of strategic controlling in the ŘP - Strategic controlling methods and tools - The role of operational controlling in the - Operational controlling methods and tools 3. Strategic marketing controlling - Monitoring the macro environment - Monitoring the internal environment - Controlling life cycles - Image and tag interface - Optimizing pricing strategies 4. Operative marketing controlling - Monitoring the competitive environment - Segmentation monitoring - Product line optimization - Optimizing distribution channels - Communication risks 5. Strategic business controlling - Evaluating targets in the lead markets - Monitoring key customers 6. Operational business controlling - Controlling operational business plans - Forecasting - Controlling trade receivables - Currency risk management 7. Strategic Financial Controlling - Balancing controlling - Management of the tax indicators - Debt optimization - Investment decision making - Controlling enterprise values 8. Operative Financial Controlling - Importance of FCF - Managing Operational Indicators - Management of foreign resources and debt relations - Calculation and controlling - Financial risk management 9. Quality controlling - Evaluating TQM / EFQM - Evaluating BSC - Evaluating QMS - Controlling the cost of quality assurance 10. Innovative controlling - Management of strategic risks associated with innovations - Choice of strategic partnerships - Internal Interface Risks - Controlling innovation funding - Managing Operational Risks Related to Innovation 11. Controlling restructuring - Changes in company policy - Choice of strategic partnerships in crisis and form of continuation - Reversing point control - Financing in a crisis - Critical site of restructuring 12. Personnel controlling - Optimizing the organizational structure - Evaluating managerial assumptions - Labor productivity management - Monitoring personal plans
Výstupy z učení
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
Osnova
  • 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
Literatura
    povinná literatura
  • HAVLÍČEK, Karel. Small Business Management & Controlling. Kyjev: Open International University of Human Development Ukraine, 2014. 178 p. ISBN 978-966-388-494-3.
    doporučená literatura
  • SLIWCZYNSKI, Boguslaw and Adam KOLINSKY. Controlling Supply Chains: Theory and Practice. Hauppauge, New York : Nova Science Publishers, Inc. 2016. ebook. 148 p. ISBN 9781634851374.
  • AMANN, Klaus et al. Management und Controlling. 3. Auflage Wien: Springer-Verlag GmbH. 2020. ISBN 3658287942.
  • KUPEC, Václav, Přemysl PÍSAŘ, Michal LUKÁČ a Gabriela PAJTINKOVÁ BARTÁKOVÁ. Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. Sustainability. Basel: MDPI, 2021, roč. 13, č. 12, s. 1-18. ISSN 2071-1050. doi:10.3390
  • KUPEC, Václav, Michal LUKÁČ, Přemysl PÍSAŘ a Katarína GUBÍNIOVÁ. Increasing Personnel Competencies in Museums with the Use of Auditing and Controlling. Sustainability. Basel: MDPI, 2020, roč. 12, č. 24, s. 1-18. ISSN 2071-1050. doi:10.3390/su122410343.
  • PAVLÁK, Miroslav a Přemysl PÍSAŘ. Strategic management controlling system and its importance for SMEs in the EU. Problems and Perspectives in Management. 2020, roč. 18, č. 3, s. 362-372. ISSN 1727-7051. doi:10.21511/ppm.18(3).2020.30.
  • KUPEC, Václav a Přemysl PÍSAŘ. Auditing and Controlling as a Tool for SME Marketing Risk Management. Marketing and Management of Innovations. Sumy: Sumy State University, 2021, roč. 2021, č. 1, s. 225-235. ISSN 2227-6718. doi:10.21272/mmi.2021.1-17.
  • HRDÝ, Milan a Michaela KRECHOVSKÁ. Podnikové finance v teorii a praxi. 2. vydání. Praha: Wolters Kluwer, 2016. 271 s. ISBN 978-80-7552-450-8.
  • PÍSAŘ, Přemysl a María MAZO. Controlling, communication and corporate culture – the opportunities for smes. Economics and Sociology. 2020, roč. 13, č. 3, s. 113-132. ISSN 2071-789X. doi:10.14254/2071-789X.2020/13-3/8.
    neurčeno
  • LUKÁČ, Michal, Václav KUPEC, Přemysl PÍSAŘ a Peter ŠTARCHOŇ. The Interaction Between the Marketing Communications Audit and Visitors in Museum Facilities. Communication Today. Trnava: FMK UCM, 2021, roč. 12, č. 1, s. 80-95. ISSN 1338-130X.
Výukové metody
Teaching will take place on the basis of lectures (full-time, online, or a combination thereof), in which the theory will be supplemented by practical examples, based on which the student will get an idea of ​​the actual role of managers in business management. This is not just a theoretical education. Knowledge from the Controlling will be presented on examples and students will be tested whether they understand controlling and whether they are able to apply the acquired knowledge. Students are encouraged to strive for the highest possible participation in teaching. Students are required to check the study materials of the subject Controlling and their e-mail boxes at least once a week.
Metody hodnocení
Students will continuously fulfill the assigned tasks, it is necessary to check the email and study materials of the course at least once a week. The date of completion of the writing of the test will be set for these tasks. These terms will be valid for all students, including ISPs. Absence or non-fulfillment of the task will be evaluated with 0 points. Continuous tests 3x15 points. In the tests, the material from teaching and exercises will be tested - it is strongly recommended to participate in teaching as much as possible. Tests will be not repeated. The core of the test will be focused on how to use knowledge, results, some findings, and what will be the reaction. The core of the tests will be what we will do if, how we will solve something... Without understanding will be not able to pass this course successfully. Final seminar paper 70 points - will be assigned in the second half of the course. Without proper submission of work with appendices and its acceptance, the student cannot be evaluated. If you miss the deadline for submitting the seminar paper, the evaluation will be penalized - 50% of points. The seminar paper will be based on real SME research, on the application of knowledge, on the balance sheet and P&L statement, on finding new ways how to improve something and make the SME better. It is highly recommended to start with searching the SME for research as soon as possible. For extra activity and contribution, the student can get additional points in the overall evaluation and this evaluation will be used for grading. Be as well prepared and active as is possible. Compete for your knowledge with the tutor to increase your managerial and controlling abilities. Written or oral examination - according to the decision of the teacher - does not replace the fulfillment of the duties, tests, and seminar work. The exam is used primarily for students who want to improve their grades (for example, they wrote the test incorrectly or did not pass it). The total number of points 3 * 15 tests + 70 seminar work + possible extra points for the activity. A total of 115 points + extra points. Key to convert points to grade: A 100-93, B 92-85, C 84- 77, D 76 - 69, E 68 - 60, F less than 60 Controlling is also about learning and improving from mistakes. As you can see, you can lose 23 points from the given maximum plus extra points and still be graded A - still, be excellent.
Vyučovací jazyk
Angličtina
Informace učitele
Personally within the full-time teaching of the subject, or before or after teaching on the basis of an e-mail agreement (online, ZOOM application).
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2014, léto 2015, léto 2016, léto 2017, léto 2018, léto 2019, léto 2020, léto 2022, léto 2023, léto 2024, léto 2025.