654-0925/02 – Corporate Controlling (PC)

Gurantor departmentDepartment of Industrial Systems ManagementCredits10
Subject guarantorprof. Ing. Kamila Janovská, Ph.D.Subject version guarantorprof. Ing. Kamila Janovská, Ph.D.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2022/2023Year of cancellation
Intended for the facultiesHGF, FMTIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
JAN48 prof. Ing. Kamila Janovská, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 20+0
Part-time Examination 20+0

Subject aims expressed by acquired skills and competences

Students will be able to present a complex approach to addressing the tasks of corporate controlling, they will be able to analyze, evaluate and improve the processes of corporate controlling.

Teaching methods

Individual consultations
Project work


The course is focused on sub-study areas that are tied to the knowledge of managerial accounting and corporate controlling with regard to the specifics of metallurgical, engineering and chemical production.

Compulsory literature:

BLOCHER, E. Cost Management: A Strategic Emphasis. 6th ed., international ed. New York: McGraw-Hill/Irwin, 2013. ISBN 978-0-07-132619-3. HANSEN, D. R. and M. M. MOWEN. Cornerstones of Cost Accounting. Mason: South-Western Cengage Learning, 2011. ISBN 978-0-538-73678-7. McKEITH, J. and B. COLLINS. Financial Accounting and Reporting. 2nd ed. London: McGraw-Hill Education, 2013. ISBN 978-0-077-13836-3. GARRISON, R. H., E. W. NOREEN and P. C. BREWER. Managerial Accounting. 14th ed. New York: McGraw-Hill/Irwin, 2012. ISBN 978-0-07-811100-6.

Recommended literature:

SALVATORE, D. Managerial Economics in a Global World. 8th ed Oxford University Press, 2014. ISBN 978-0199397129. KEAT, P. G., P. K. Y. YOUNG and S. E. ERFLE. Managerial Economics: Economic Tools for Today's Decision Makers. 7th ed., global ed. Boston: Pearson, 2014. ISBN 978-0-273-79193-5. BRAGG, S. M. Controller's Guide to Planning and Controlling Operations. Hoboken: Wiley, 2004. ISBN 0-471-57680-8.

Way of continuous check of knowledge in the course of semester


Other requirements

The professional orientation of the student’s project is oriented in accordance with the focus of the topic of his/her doctoral dissertation.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1. Introduction to accounting issues, basic terms and criteria of managerial accounting, relationship of financial and managerial accounting with respect to the specifics of an industrial enterprise. 2. Introduction to controlling issues, its basic concepts and development, the relation between managerial accounting and controlling with regard to the specifics of an industrial enterprise. 3. Controlling as a subsystem of industrial enterprise management. 4. The importance and structure of cost breakdown, breakdown in terms of type, purpose, responsibility and calculation cost breakdown from the point of view of the decision-making needs - fixed and variable, relevant and irrelevant, opportunity and tied. 5. Planning costs and revenues, operational and strategic planning taking into account the specifics of an industrial enterprise. 6. Problems of calculations, subject of calculation, cost allocation and calculation methods, cost structure, calculation system, preliminary and final calculation, price calculation, utilization of calculations in industrial business practice. 7. Corporate plans and budgets, budget subject and breakdowns, short, medium and long-term budgets. 8. Evaluating business plans through deviation procedures. 9. Conditions for using the Activity Based Costing method in process production.

Conditions for subject completion

Part-time form (validity from: 2022/2023 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Examination Examination   3
Mandatory attendence participation:

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

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Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2022/2023 (P0413D270002) Management of Industrial Systems P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P0413D270002) Management of Industrial Systems K Czech Ostrava Choice-compulsory type B study plan
2022/2023 (P3970) Management of systems in the field of mineral resources P Czech Ostrava Choice-compulsory study plan
2022/2023 (P3970) Management of systems in the field of mineral resources K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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