115-0957/01 – Business Planning and Decision Making (PPR)

Gurantor departmentDepartment of ManagementCredits0
Subject guarantorIng. Otto Tyrlik, CSc.Subject version guarantorIng. Otto Tyrlik, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
TYR21 Ing. Otto Tyrlik, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 90+0
Part-time Credit and Examination 90+0

Subject aims expressed by acquired skills and competences

- Classification types of plan according the most important aspect (time, content, function, integration), categorize planning methods and techniques and analyse the way of its using. - Evaluate expectation financial impact of this plans and create system od regular controlling and upgrading.

Teaching methods



This course content-wise presents information related to the characteristics, basis and goals of the business planning. Planning methods and models of business planning are then clarified as well as their utilisation during determination of the business intent, project and plan; these are valid for small, medium but also for large business subjects. The approach to planning and management is systematically analysed in accordance with postulated objectives, with tied in mitigating measures in case of deviations. In the course, the methods and procedures for the internal planning and budgeting is clarified; this includes business budgeting and planning in exceptional circumstances. In conclusions, the data about experiences with miscellaneous business planning globally, is presented.

Compulsory literature:

FOTR, Jiří a Ivan SOUČEK. Investiční rozhodování a řízení projektů. Praha: Grada Publishing, 2011. ISBN 978-80-247-3293-0. FOTR, Jiří a Ivan SOUČEK. Podnikatelský záměr a investiční rozhodování. Praha Publishing: Grada, 2005. ISBN 978-80-247-0939-0. GRÜNWALD, Rolf a Jaroslava HOLEČKOVÁ. Finanční analýza a plánování podniku. Praha: Ekopress, 2007. ISBN 978-80-86929-26-2. MARINIČ, Pavel. Plánování a tvorba hodnoty firmy. Praha: Grada Publishing, 2008. ISBN 978-80-247-2432-4. SCHOLLEOVÁ, Hana. Investiční controlling. Praha: Grada Publishing, 2009. ISBN 978-80-247-2952-7. VYSUŠIL, Jiří. Rozpočetnictví a vnitropodnikové plánování. Praha: Profess Consulting, 2004. ISBN 80-7259-012-X. ŽŮRKOVÁ, Hana. Plánování a kontrola - klíč k úspěchu. Praha: Grada Publishing, 2007. ISBN 978-80-247-1844-6.

Recommended literature:

Way of continuous check of knowledge in the course of semester


Other requirements



Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1st The nature and substance of the planning process: - Planning procedures and principles. - Classification of plans according to various aspects of business. - The time factor in planning. 2nd Creation of corporate objectives: - The hierarchy of objectives and their projection into business plans. - Criteria development objectives and their quantification. - Aggregation and differentiation objectives, goals contradictions and possible solutions. 3rd A systems approach to planning - The role of planning in the management of the business entity. - Stability and updating plans. - Prescriptive, adaptive and exploratory approaches to corporate planning. 4th Planned management decision-making processes and synthesis of system: - Differences in approach to planning activities. - Preparation and analysis of the planned tasks of decision-making processes. - The planned decision-making, coordination, and rationalization adaptation processes. 5th Types of plans: - Characteristics and principles of strategic planning. - The concept and content of tactical plans. - Approaches to operational planning in the company. 6th Creation of corporate forecasts: - Procedures and methods of business forecasting. - Options objectification of corporate forecasts (adaptive forecasting). - Use of forecasts in the planning process. 7th Planning methods and models in corporate planning: - Principles and procedures for deciding planning methods (balance, optimization, adaptive, competitive, critical, etc.).. - The application of these methods in corporate planning, their advantages and disadvantages. 8th Business plan and project: - Information Preparation and characterization of the structure of the business project. - Using the tools of his work. - Risk analysis method (sensitivity) and their application in business project. 9th Formation and structure of the business plan: - Information security planning processes in the enterprise. - Internal security business development plan. - Coordination and coherence of the various parts of the business plan. 10th The planning process in a company: - Production Plan. - Plan work. - Schedule of supply. - The recovery plan, reconstruction and modernization of HIM. - Organization plan. 11th Marketing plan for a business entity: - Sales planning, - The plan prices and expected development - Plan ways and means of distribution, - Planning and procurement business cases. 12th Effects of financial planning and resources, their use in business body: - Plan costs and revenues, - Amortization schedule, - Financial plan - Investment Plan. 13th Planning or development. downturn of the business entity: - Planning, technical, technological and product development (R & Plan D) - Plan for rehabilitation and restructuring, - Emergency plan, business plan of liquidation. 14th The procedures and evaluation of implementation plans: - Basic planning schemes and standards, planning and management by variations respectively. according to the objectives, methods of updating-tion plans, plans for objectivity, - Planning simulation models and their application in practice - Control as an integral part of the planning process, adaptive planning business entity.

Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (145) 51 3
        Examination Examination 100  0 3
        Exercises evaluation Credit 45  0 3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2011/2012 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2011/2012 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2010/2011 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2010/2011 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2009/2010 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2008/2009 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2007/2008 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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