634-3005/01 – Enterprise Controlling (PC)

Gurantor departmentDepartment of Economics and Management in IndustryCredits5
Subject guarantorIng. Josef Kutáč, Ph.D.Subject version guarantorIng. Josef Kutáč, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2014/2015Year of cancellation
Intended for the facultiesFMTIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
KUT064 Ing. Josef Kutáč, Ph.D.
SAF0033 Ing. Marek Šafránek
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

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

Lectures
Tutorials

Summary

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] HORVATH, P. Controlling. 12. Auflage. München : Verlag Franz Vahlen GmbH, 2011, pg. 832.

Recommended literature:

[1] REICHMANN, T. Controlling: concepts of management control, controllership, and ratios. Springer, 1997, pg. 338

Way of continuous check of knowledge in the course of semester

E-learning

Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz): - Vzdělávací modul 5 – Plánování nákladů a výnosů podniku a kalkulace: submodul Plán výroby (materiálová a časová bilance výroby), submodul Rozpočet (plán režijních nákladů a výnosů), submodul Kalkulace (plán jednicových nákladů a výnosů, plánové a cenové kalkulace). - KUTÁČ, J.; JANOVSKÁ, J. Podnikový controlling. Studijní opory. Ostrava: VŠB-TU Ostrava, 2012.

Další požadavky na studenta

Elaboration of the semester project.

Prerequisities

Subject codeAbbreviationTitleRequirement
634-3002 FU II Financial Accounting II Recommended

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Historical Development of Controlling. 2. Functions, Goals and Tasks of Controlling. 3. Classification of Controlling. 4. Controller and his integration in organization. 5. Management Accounting as an Information base for Controlling. 6. Classification of Costs. 7. The Break-Even Point. 8. Calculation of Interest, Rent, Depreciation and Risks. 9. Business Planning and Business Plans. 10. Establishment of the Budget. 11. Planned Calculations. 12. Price Calculations. 13. Actual Calculations. 14. Analysis based on Variations and Effects on Earnings.

Conditions for subject completion

Full-time form (validity from: 2014/2015 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30  15
        Examination Examination 70  36
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2019/2020 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2018/2019 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2018/2019 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2017/2018 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2017/2018 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2016/2017 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2016/2017 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2015/2016 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2015/2016 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan
2014/2015 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry P Czech Ostrava 1 Compulsory study plan
2014/2015 (N3922) Economics and Management of Industrial Systems (6208T123) Economics and Management in Industry K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner