N_Cn Controlling

University of Finance and Administration
Summer 2025
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Guaranteed by
Ing. Miroslav Pavlák, Ph.D.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Bc. Kateřina Konupková
Prerequisites
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.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Learning outcomes of the course unit the aim of the subject is to familiarize the students with the essence of controlling - with the key instrument of operational and strategic management of companies both in the time of growth and during the crisis. Students will learn about the role of business owners and managers, the creation of medium-term strategies, operational plans, the essence of controlling and corporate risk management activities. Controlling activities will build on strategic and operational goals in marketing, business, finance, innovation and personnel management. Particular attention will be paid to the precise definition of the interface between controlling strategic and operational, qualitative and quantitative performance measurement tools and management responsibilities associated with controlling activities.
Learning outcomes
Students will be familiarized and learn what are the bases for strategic and operative Controlling applicable to finances, quality, innovation, and personnel management. Students will learn what knowledge, qualities and competencies the 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 management and 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, a.s. 2020 (v edičním plánu). 212 s. ISBN 978-80-7408-056-2
    recommended literature
  • SLIWCZYNSKI, Boguslaw and Adam KOLINSKY. Controlling Supply Chains: Theory and Practice. Hauppauge, New York : Nova Science Publishers, Inc. 2016. ebook. 146 s. ISBN 9781634851374.
  • PÍSAŘ, Přemysl a Václav KUPEC. Innovative controlling and audit – opportunities for SMEs. Problems and Perspectives in Management. Sumy (Ukraine): LLC “Consulting Publishing Company “Business Perspectives”, 2019, roč. 17, č. 3, s. 184-195. ISSN 1727-705
  • 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.
  • TÓTH, Miroslav a Slavka ŠAGÁTOVÁ. Nákladový controlling. Bratislava: Wolters Kluwer. 2020. 168 s. ISBN 978-80-7598-906-2
  • 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.
  • ROBBINS, Stephan P. a Mary Kaye COULTER. Management. 13th edition. London: Pearson Education Limited, 2016. 717 s. ISBN 978-1-292-09020-7.
  • KLEIN, Štěpán. Firma v krizi, Praha: Panficoo, 2020. 312 s. ISBN 978-80-270-7778-6
  • 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
  • ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling: koncepce a nástroje. 2., přeprac. vyd. Praha: Wolters Kluwer Česká republika, 2012, 381 s. ISBN 978-80-7357-918-0.
  • 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.
  • 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.
  • 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.
  • AMANN, Klaus et al. Management und Controlling. 3. Auflage Wien: Springer-Verlag GmbH. 2020. ISBN 3658287942.
  • 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.
Teaching methods
Teaching in full-time form of study will be based on interactive lectures, within which the theory will be explained by practical examples, on the basis of which the student will create an idea of the factual role of Controlling for its successful development. Lectures will give discussions on the topic, group work, etc. The assignment of tasks for home preparation for the next lessons will also be part of the lectures. Combined study will take place in the form of a controlled consultation. It assumes continuous preparation of students for managed group consultations, which will focus on practical applications aiming at optimal use of knowledge from the subject in the company practice. 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.• Teaching in the distance form of study will be realized in the form of tutorials, continuous consultation and control of the fulfillment of ongoing tasks, tests.
Assessment methods
The subject is finished with a CREDIT and TEST. Completion CONDITIONS to get CREDIT for both full and part-time study form: Active participation in the seminars [= active listening, discussing, reading, analyzing& interpreting of economic articles or case study results, presence at lectures]. Three case studies solutions. The seminar paper and it’s active professional presentation. The topics are on the websites of this subject available (topics of seminar papers must be agreed with lecturer at the beginning of semester). Min 10 pages. !!! Deadline for sending your seminar work to me: one week before passing exam !!! Completion CONDITIONS to pass the EXAM for both full and part-time study form: Knowledge test (knowledge test: written, open questions, expecting detailed answers to make it clear if you understand the principles and terminology of Controlling. 6 questions. Each question will be evaluated by a maximum of 10 points. i.e. a maximum of 60 points. Scope of ratings and stamps: A 60-55 points, B 54-49 points, C 48-43 points, D 42-37 points, E 36-30 points, F less than 30 points). • Completion conditions for ISP students are following: 1. to pass the exam test under the above mentioned conditions 2. to write a seminar work. 3. Three case studies solutions. • Distance learning: The conditions for completing the course are as follows: 1. passing the exam test 2. Credit is tied to participation in tutorials (but not only attendance, but active participation in tutorial, discussion, interaction, argumentation) and defending the seminar work. • Students of all forms of teaching (full-time, part-time, distance): late attendance during classes will not be accepted, and if classes are conducted through Microsoft Teams, it is expected that the camera and microphone will be turned on when prompted by a tutor.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
Teacher's information
Consultations 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).
The course is also listed under the following terms Summer 2014, Summer 2015, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Summer 2021, Summer 2022, Summer 2023, Summer 2024.
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