Course details


CON FBM BUT coP Acad. year 2018/2019 Summer semester 4 credits

Current academic year

The course is focussed on the following areas: controlling as a subsystem of enterprise management, the aims and functions of controlling, operational controlling and strategic controlling.


Žižlavský Ondřej, doc. Ing., Ph.D. (IF FBM BUT)

Language of instruction



Credit+Examination (written+oral)

Time span

26 hrs lectures, 13 hrs exercises

Assessment points

100 exam


Žižlavský Ondřej, doc. Ing., Ph.D. (IF FBM BUT)


Žižlavský Ondřej, doc. Ing., Ph.D. (IF FBM BUT)

Subject specific learning outcomes and competences

Knowledge: The student can explain the role of controlling and the controller in the organisation. They know how to explain complicated procedures of cost allocation and assess their advantages and disadvantages. They know the basics of drafting corporate statements or presentations on management. They can use tipping point analyses and solve problems with the provided rebate. They can analyse deviations from established plans.
Skills: The student can handle multi-step calculations of contributions to cover fixed costs and create profit. They can use tipping point analyses and solve problems with the provision of discounts. They can analyse deviations from established plans. From the results of their analyses the student can produce a report on the economic performance of a specific department in the enterprise.
Abilities: The student is able to orient themselves in financial statements and calculations, can make oral presentations on their work and carry responsibility for the correctness of their results.

Learning objectives

The main objectives of the course are to introduce controlling as a subsystem of enterprise management, economic management activities in the enterprise focussed on achieving the business plan, the functions of controlling and its basic areas, the fundamentals of operational controlling and strategic controlling, the fundamentals of financial controlling and controlling research and development.

Prerequisite kwnowledge and skills

Knowledge of solving equations, calculations of minimum and maximum of functions, graphical representation of different functions in different contexts grids and graphs with numerical expression, knowledge of the structure and of the annual business plan with connections between its parts, knowledge of financial statements, internal accounting, product costing, information system business management functions.

Syllabus of lectures

  1. The essence and tasks of controlling.
  2. Operational planning.
  3. Systems for calculating costs.
  4. Analysis of deviations, controllers reports, management of corrective actions.
  5. Modern systems calculations.
  6. Strategic controlling (necessity and characteristics).
  7. Multi-year planning, analysis and control, constant management of potential.
  8. Controlling risk.
  9. Controlling research and development.
  10. Integration of Balanced Scorecard into the system of controlling.

Progress assessment

Requirements for gaining the credit:
a) Active participation in seminars, individual assessment by the teacher (max. 10 points) - calculation of examples (set in e-learning), presentation of approaches and results.
b) 2 credit tests at previously set dates. Each test will include 2 examples, the maximum score from each test is 10 points. To pass the test a score of at least 60%, i.e. 6 points, is needed. Each test can only be resat once.
c) A students will gain a credit if they have at least 60% of the total possible number of points from the seminars (max. 30 points) and at the same time gets at least 60% in each of the tests, i.e. 2 x 6 points. The assessment from the seminars is entered into the overall assessment of the course with a weighting of 30%.

Controlled instruction

Assesment methods and criteria linked to learning outcomes:Knowledge is verified by a written examination. Only students who have applied for the examination in IS will be allowed to sit the examination. The examination is made up of theoretical questions (a weighting of 0.4 of the overall assessment) and practical examples (a weighting of 0.6 of the overall assessment). The exam lasts 45 minutes. The examination is graded according to the ECTS scale. Incorrect or illegible answers will be assessed as unsatisfactory.
Specification of controlled education, way of implementation and compensation for absences:Control of results of independent work on assigned tasks.

Course inclusion in study plans

  • Programme IT-MSC-2, field MMI, any year of study, Compulsory-Elective group E
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