545-0224/01 – Controlling (CTRL)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorprof. Ing. Jaroslav Dvořáček, CSc.Subject version guarantorprof. Ing. Jaroslav Dvořáček, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2009/2010Year of cancellation2017/2018
Intended for the facultiesHGFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
VAN74 doc. Ing. Michal Vaněk, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Combined Credit and Examination 12+0

Subject aims expressed by acquired skills and competences

Subject is divided on the narrower concept of controlling and a broader concept of controlling. Enhanced concept is used primarily in engineering or other companies with mass production. This controlling is based on the attributes of mass production. It is a well-defined values obtained during the production process. The goal is to optimize the margin by product, market segments and lines of responsibility so that the corporate profit margin was as high as possible. The method is demonstrated by the specialized software. The broader concept of controlling is dedicated to others companies, where values are not to the extent required in mass production. It is also about optimizing the margin, but specializing in commercial activity. In other activities, such as public administration is a special selection of appropriate indicators for the control of selected activities. The course deals with the synthesis of all economic knowledge of the students and leads them to evaluate the analytical operations of the company.

Teaching methods

Lectures
Tutorials

Summary

Subject divided on the narrower concept of controlling a broader concept. Enhanced concept is used primarily in engineering or other companies with mass production. The controlling is based on the attributes of mass production. It is a well-defined values obtained during the production process. The goal is to optimize the margin by product, market segments and lines of responsibility so that the corporate profit margin was as high as possible. The method is demonstrated by the specialized software. The broader concept of controlling organizations dedicated to nevýrobním where values are not to the extent required in mass production. It is also about optimizing the margin, but specializing in commercial activity. In other activities, such as public administration has not even on the margin, but a special selection of appropriate indicators for the control of selected activities. The course deals with the synthesis of all economic knowledge of the audience and leads them to evaluate the analytical operations of the company.

Compulsory literature:

LAZAR, Jaromír. Managerial accouting and controlling (in the press)

Recommended literature:

ESCHENBACH, Rolf. Controlling. Přel. P. Fialová; E. Chvátalová. 2. vyd. Praha: ASPI, 2004. 814 s. ISBN 80-7357-035-1. MANN, Rudolf; MAYER, Elmar. Controlling – metoda prosperujícího podnikání. 1. vyd. Praha: Průmysl a obchod, 1992. 358 s. ISBN 80-85603-20-9. MIKOVCOVÁ, Hana. Controlling v praxi. 1. vyd. Plzeň: Aleš Čeněk, 2007. 183 s. ISBN 978-80-7380-049-9.

Way of continuous check of knowledge in the course of semester

The processing of case studies - controlling the manufacturing enterprise - controlling the commercial enterprise - controlling government

E-learning

Další požadavky na studenta

There no additional requirement for students.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Basic concepts and principles of controlling. 2. Formation of accounting data, so the basis for input into controllingových decision-making methods. 3. Controlling calculations. 4. Controlling programs. 5. Controlling modules in the larger economic programs. 6. Controlling in the case studies. 7. Controlling with a practical solution to optimization business processes without the deposit of funds.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100  51
        Exercises evaluation Credit  
        Examination Examination  
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2017/2018 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2016/2017 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2016/2017 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2015/2016 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2015/2016 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2015/2016 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2015/2016 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2014/2015 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2014/2015 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2014/2015 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2014/2015 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2013/2014 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2012/2013 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2011/2012 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2010/2011 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry (00) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Most 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry (10) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry (10) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 1 Compulsory study plan
2009/2010 (N2102) Mineral Raw Materials (2102T001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner