Course detail


FP-coKAcad. year: 2022/2023

The course is focussed on the following areas: controlling as a subsystem of enterprise management, the aims and functions of controlling, operational controlling and strategic controlling.

Language of instruction


Number of ECTS credits


Mode of study

Not applicable.

Learning outcomes of the course unit

Knowledge: The student can explain the role of controlling and the controller in the organisation. They know how to explain complicated procedures of cost allocation and assess their advantages and disadvantages. They know the basics of drafting corporate statements or presentations on management. They can use tipping point analyses and solve problems with the provided rebate. They can analyse deviations from established plans.
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. They can use tipping point analyses and solve problems with the provision of discounts. They can analyse deviations from established plans. From the results of their analyses the student can produce a report on the economic performance of a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial statements and calculations, can make oral presentations on their work and carry responsibility for the correctness of their results.


An ability to solve equations and calculate minimum and maximum values of functions, working out function graphs in various rasters, knowing the relationship between graphs and numerical formulation, knowledge of structure and creation of the corporate annual plan including relations among its parts, knowledge of account sheets, product cost calculations, corporate information systems and managerial functions.


Not applicable.

Planned learning activities and teaching methods

The course contains lectures that explain basic principles, problems and methodology of the discipline, as well as practical knowledge of the subject.

Assesment methods and criteria linked to learning outcomes

Knowledge is verified by a written examination. Only students who have applied for the examination in IS will be allowed to sit the examination. The examination is made up of theoretical questions (a weighting of 0.4 of the overall assessment) and practical examples (a weighting of 0.6 of the overall assessment). The exam lasts 90 minutes. The examination is graded according to the ECTS scale. Incorrect or illegible answers will be assessed as unsatisfactory.

Course curriculum

The essence and tasks of controlling. Operational planning. Systems for calculating costs. Analysis of deviations, controller’s reports, management of corrective actions. Modern systems calculations. Strategic controlling (necessity and characteristics). Multi-year planning, analysis and control, constant management of potential. Controlling risk. Controlling research and development. Integration of Balanced Scorecard into the system of controlling.

Work placements

Not applicable.


The main objectives of the course are to introduce controlling as a subsystem of enterprise management, economic management activities in the enterprise focussed on achieving the business plan, the functions of controlling and its basic areas, the fundamentals of operational controlling and strategic controlling, the fundamentals of financial controlling and controlling research and development.

Specification of controlled education, way of implementation and compensation for absences

Control of results of independent work on assigned tasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

ŽIŽLAVSKÝ, O. Controlling. Studijní text. Brno: Cerm, 2014. s. 1-112. ISBN: 978-80-214-4857-5. (CS)
KONEČNÝ, M. Controlling – příklady praktických problémů k řešení. 2012. (CS)

Recommended reading

ESCHENBACH, Rolf a Helmut SILLER. 2012. Profesionální controlling: koncepce a nástroje. 2., přeprac. vyd. Překlad Jaroslav Rubáš. Praha: Wolters Kluwer Česká republika, xiv, 381 s. ISBN 978-80-7357-918-0. (CS)
MERCHANT, Kenneth A a Wim A VAN DER STEDE. 2012. Management control systems: performance measurement, evaluation and incentives. 3rd ed. New York: Financial Times/Prentice Hall, 815 p. ISBN 02-737-3761-9. (EN)
HORVATH & PARTNERS. Nová koncepce controllingu: cesta k účinnému controllingu. 2004. 1. české vyd. Praha: Profess Consulting, 288 s. Poradce controllingu. ISBN 80-725-9002-2. (CS)

Classification of course in study plans

  • Programme MGR-UFRP-KS Master's, 1. year of study, summer semester, compulsory

  • Programme MGR-KS Master's

    branch MGR-UFRP-KS-D , 1. year of study, summer semester, compulsory
    branch MGR-ŘEP-KS , 1. year of study, summer semester, elective
    branch MGR-PFO-KS , 1. year of study, summer semester, compulsory-optional

Type of course unit


Guided consultation in combined form of studies

16 hours, optionally

Teacher / Lecturer


The basic topics of the lectures are as follows:
1. The essence and tasks of controlling. Materials for controlling. Controlling as a subsystem of enterprise management. Controlling functions. The controller in the enterprise – updating the position in the company.
2. Operational controlling: management accounting and enterprise planning, system of budgeting, annual planning (including writing the annual plan, rabat). Updating the definition of requirements for the controlling system.
3. Operational controlling: single-step and multi-step calculations of contributions to cover fixed costs and create profit.
4. Operational controlling: information security of managers, flexible plan of costs, deviation analysis, control.
5. Operational controlling: modern system of budgeting - Activity Based Budgeting, Advanced Budgeting: Better and Beyond.
6. Operational controlling: Managing corrective actions to fulfil planned objectives, including value analysis.
7. Strategic controlling: multi-year planning (the connection between strategic, multi-year and annual plans). The development and realisation of strategy.
8. Selected instruments for strategic controlling.
9. Strategic controlling: information security of managers, analysis and control. Permanent management of potential. Managing corrective actions to fulfil objectives.
10. Strategic controlling: Recommended approaches to introducing controlling, incorporating controlling in the enterprise’s hierarchy, the process of controlling, examples from practice.
11. Controlling risks: definition of basic terms, general approach to risk management, risk management with the aid of the RIPRAN method.
12. Controlling research and development: definition of innovation, the innovation process, the effects of innovation, the project approach, financial vs. non-financial indicators, systems of indicators.
13. Integrating the Balanced Scorecard into the controlling system: key problems, integration of the BSC into strategic and operational planning, reporting, interconnection of methods of controlling with the Balanced Scorecard.