345-0542/01 – Principles of Controlling (PC)

Gurantor departmentDepartment of Mechanical TechnologyCredits5
Subject guarantorIng. Libor Nečas, Ph.D.Subject version guarantorIng. Libor Nečas, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesFSIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
NEC45 Ing. Libor Nečas, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Graded credit 2+2

Subject aims expressed by acquired skills and competences

The goal of subject is to gain orientation in the field and understand the links to related subject matter of follow-up articles.

Teaching methods

Project work


The subject offers basic orientation in the field of corporate controlling. The individual chapters logically follow one another, from the general themes of controlling history, objectives, functions and breakdowns, to the information base and relationship to the accounting system, to corporate planning and the cost side of business activities. The course will provide an overall and basic orientation in the main disciplines of economics. It focuses mainly on general and macroeconomics and the basic concepts of financial systems. Graduates will gain the necessary knowledge to analyze and estimate the impact of economic policy on the business community.

Compulsory literature:

BURTON, M., LOMBRA, R.The financial system and the economy. Mason: Thomson South-Western, 695 s. KERZNER, Harold. Project management: a systems approach to planning, scheduling, and controlling. 11th ed. Hoboken: Wiley, c2013. ISBN 978-1-118-02227-6.

Recommended literature:

Slovník controllingu česko-anglický, anglicko-český: 120 nejdůležitějších termínů pro práci controllera. Přeložil Daniel BÁČA, přeložil Tomáš SLOVÁK, přeložil Eva KALINOVÁ. Praha: Management Press, 2003. ISBN 80-7261-085-6.

Way of continuous check of knowledge in the course of semester


Other requirements

A student must demonstrate at least 80% attendance at training hours.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Lecture: 1. Introduction to the subject of controlling 2. Historical development of controlling 3. Controlling as a business management subsystem 4. Controlling tasks 5. Controller and its organizational integration 6. Operational and strategic controlling 7. Types of controlling 8. Basic terms and criteria of managerial accounting 9. Differences between managerial and financial accounting 10. Classification of costs 11. Enterprise planning 12. Cost controlling 13. Summary of chapters 14. Follow-up Business Management Studies

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Graded credit Graded credit 100  51 3
Mandatory attendence participation: Active attendance at seminars at least 80 %.

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Conditions for subject completion and attendance at the exercises within ISP: Participation in individual consultations, handing in the term paper, passing the credit test

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan
2023/2024 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan
2022/2023 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan
2021/2022 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan
2020/2021 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan
2019/2020 (N0715A270008) Industrial Engineering P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

2022/2023 Winter