634-3018/01 – Enterprise Controlling (PC)

Gurantor departmentDepartment of Economics and Management in IndustryCredits5
Subject guarantorprof. Ing. Kamila Janovská, Ph.D.Subject version guarantorprof. Ing. Kamila Janovská, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesFMTIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
JAN48 prof. Ing. Kamila Janovská, Ph.D.
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+3
Part-time Credit and Examination 16+0

Subject aims expressed by acquired skills and competences

Student will be able to: - Define functions, goals and role of controlling - Describe function of controller and his/her organizational integration - Characterize strategic and operational controlling - Define cost, financial and production controlling - Classify costs at management accounting and calculation costs - Calculate break-even point within real economic-production conditions - Clarify the content and the coherence of individual business plans. -Define a methodology for compiling a cost-benefit budget and calculating a recalculated variable cost and revenue plan - Calculate product calculations in repeated and custom production -Practice the principle of allocation of overhead costs. -Explain the methodology of real cost analysis by variations in the quantity and composition of production, specific consumption and prices.

Teaching methods

Project work


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:

LUCEY, T. Costing. 7th ed. Andover: South-Western Cengage Learning, c2009. ISBN 978-1-84480-943-1. ARRISON, R., H., E., W. NOREEN a P., C. BREWER. Managerial accounting. 14th ed. New York: McGraw-Hill/Irwin, c2012. ISBN 978-0-07-811100-6.

Recommended literature:

BRAGG, S. M. Controller's guide to planning and controlling operations. Hoboken: Wiley, c2004. ISBN 0-471-57680-8.

Way of continuous check of knowledge in the course of semester

Zkouška: Písemný test. Ústní zkouška. Vypracování semestrálního projektu na zadané téma z oblasti ekonomiky.


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.

Other requirements

Elaboration of the semester project.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1. Historical development of controlling. Controlling as a subsystem of enterprise management, functions, goals, and controlling tasks 2. Controller and its organizational integration. 3. Types of controlling. Cost, financial, investment, production controlling, purchasing controlling and inventory, sales controlling and marketing. 4. Managerial accounting as an information base for controlling. 5. Costs of managerial accounting, calculating interest, rent and depreciation, cost breakdown, break-even point. 6. Planning in a production company. Planning process. Strategic, tactical and operational planning. Types and continuity of operational plans in the manufacturing enterprise. 7. Methodology of compiling cost and revenue budgets in companies with repeated and customized production. 8. The specifics of the repeat, custom, and combined production system. Calculation as an important tool for controlling. Methodology of calculating plan, price and resultant calculations of repeated and custom production. 9. Allocation of overhead costs. Possibilities of using the ABC (Activity Based Costing) method for the allocation of overhead costs in production companies. 10. Actual cost analysis by means of variations in quantity, composition, specific consumption and prices in manufacturing plants. 11. The recalculated (flexible) variable cost and revenue budget as an important tool for analysing these costs and returns in re-manufacturing companies. 12. Compilation of cost and income budgets and enumeration of calculations within the Bucad learning information system. 13. Case study – Enumeration calculations using the Activity Based Costing method in a metallurgical company. 14. Case study - Use of calculation depreciations in the processing of price calculations of metallurgical products.

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 points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  20
        Examination Examination 70  31
Mandatory attendence parzicipation: xxxxxxxxxxxxxxxxxxxxxxxx

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N0413A270002) Quolity Management and Control of Industrial Systems (S02) Economics and Management in Industry EPP K Czech Ostrava 1 Compulsory study plan
2020/2021 (N0413A270002) Quolity Management and Control of Industrial Systems (S02) Economics and Management in Industry EPP P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0413A270002) Quolity Management and Control of Industrial Systems (S02) Economics and Management in Industry EPP P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0413A270002) Quolity Management and Control of Industrial Systems (S02) Economics and Management in Industry EPP K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner