634-0804 – Enterprise Controlling (PC)

Gurantor departmentDepartment of Economics and Management in Industry
Subject guarantorIng. Josef Kutáč, Ph.D.
Study levelundergraduate or graduate
Subject version
Version codeYear of introductionYear of cancellationCredits
634-0804/01 1999/2000 2015/2016 4

Subject aims expressed by acquired skills and competences

Students will be able to define following terms: functions, objectives and tasks of controlling, strategic and operational controlling, cost controlling, financial controlling, production controlling, management accounting, calculation costs, business plans, break-even point, Activity Based Costing, budget, plan, result and price calculation, ABC costing, Target-costing, calculated plan of variable costs, the effect of production volume, the effect of warehouses, the effect of price, the effect of specific consumption, etc. Students Skills: - Comprehensive knowledge of the controlling terms defined in terms of specific practical examples, - Definition and creation of business plans, budgets and calculations, - Analysis of differences between plan and reality, using adjusted plan of variable costs, - Defining of the break-even point in real economic-production situations.

Teaching methods



The objective of this course is, based on the knowledge gained in previous courses, to present a comprehensive approach to solving business tasks of controlling. The content of this course is, in terms of the economic governance concept, to create partial business plans, budgeting, calculations and evaluation of achieved situation by means of effect of production volume, composition, price and specific consumption rates on profit.

Compulsory literature:

[1] Taylor, J.C. Project Scheduling and Cost Control: Planning, Monitoring and Controlling the Baseline. J. Ross Publishing, Inc. Florida, 2008. pg. 289 [2] Reichmann, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338

Recommended literature:

[1] Charles T. Horngren, Srikant M. Datar, George Foster. ,Cost accounting: a managerial emphasis. Pearson Prentice Hall, 2006, pg. 868 [2] Drury, C. Management and Cost Accounting, G. Canale and C., Italiy 2008, pg. 774


Subject codeAbbreviationTitleRequirement
634-0801 FÚII. Financial Accounting II Compulsory


Subject has no co-requisities.