B_Cn Controlling

University of Finance and Administration
Winter 2012
Extent and Intensity
1/1. 4 credit(s). Type of Completion: zk (examination).
Guaranteed by
Jaromír Stemberg, MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Mgr. Dina Riegerová
Prerequisites
The subject of "Controlling" deals with operational controlling, and uses the previously acquired knowledge particularly in subjects of "Corporate Finance and Financial Planning", "Financial Analysis" and "Managerial Accounting".
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The subject views controlling as a management tool. Emphasis is on understanding the correlation in the implementation of corporate objectives. The main objective of the subject is to understand the tools and to learn how to use them in practice. Therefore, practical examples and simulations are used in teaching.
The focus of the course is on operational controlling. Links to the strategic controlling and strategy creation are included only in the extent necessary for understanding the links, because these issues are a separate subject in the master's studies.
The main objectives of the course are: - Understanding the controlling connections in the implementation of corporate objectives; - To learn how to use the controlling tools and procedures in practice, to realize (and subsequently address) the relation between the phenomena; - To be able to design a process-oriented and user-friendly controlling report.
Syllabus
  • 1) Characteristics of controlling and the role of a controller.
  • 2) Structure and formation of a controlling-oriented financial plan.
  • 3) Calculation of the contribution margin and complete own costs, their function in various levels of capacity utilization.
  • 4) Use and modification of the operational controlling in different types of organizations.
  • 5) Data sources for controlling.
  • 6) Controlling-oriented reporting.
Literature
  • Vollmuth, Hilmar J Nástroje controllingu od A do Z, Profess Consulting s.r.o 2002.
  • Horváth&Partners Nová koncepce controllingu, Profess Consulting, Praha 2004
  • Mikovcová, H. : Controlling v praxi, Vydavatelství Aleš Čeněk, 2007;
Teaching methods
- Full-time study - lectures and seminars
- Combination study - supervised group consultations
Assessment methods
Classification metods: test and oral interview or a written exam

Admission to the final exam:
- Full-time study min. 75% active presence in seminars, passing a written test
- Combination study min. 50% active presence in supervised group consultations and fulfillment of scholarly tasks specified by the teacher.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on completion of the course: ISP
The course can also be completed outside the examination period.
General note: 0.
Information on the extent and intensity of the course: 8 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Winter 2008, Summer 2009, Winter 2009, Winter 2010, Summer 2011, Winter 2011, summer 2012.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2012/B_Cn