117-0349/01 – Controlling (C)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Dr.Ing. Jaromír LazarSubject version guarantordoc. Dr.Ing. Jaromír Lazar
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2006/2007Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
LAZ30 doc. Dr.Ing. Jaromír Lazar
PAL36 Ing. Marcela Palochová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+0

Subject aims expressed by acquired skills and competences

1. To characterize the basic principles of controlling. 2. To define the ideas of controlling. 3. To combine the accouning data as a input platform for decision making processes. 4. To evaluace the output of decision making methods. 5. To integrate the knowledge of controlling in study cases. 6. To combine the knowledge of controlling with practical solution of optimalization of enterprise processed without investing a resources.

Teaching methods


Předmětu seznámí studenty se základními i rozvinutými metodami controllingu. Předmět se věnuje zejména controllingu ve výrobních podnicích, ale probírá i controlling v obchodních podnicích a veřejné správě.

Compulsory literature:

Lazar, J.: Manažerské účetnictví, Grada publishing, Praha 2001 Král, B. a kol.: Manažerské účetnictví, Management Press, Praha 2008 DRURY, C. Management and Cost Accounting. London : Chapman and Hall, 1992. Hermann, P., Lazar, J.: Nákladový controlling, skriptum EkF, Praha 1999. Rolf Eschenbach.: Controlling, Aspi 2008. ISBN 80-7357-035-1

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:

Conditions for subject completion

Full-time form (validity from: 1960/1961 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:

Show history

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

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.