Course: Controlling

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Course title Controlling
Course code KFU/9CONT
Organizational form of instruction Lecture + Tutorial
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 6
Language of instruction Czech
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • Dvořáková Lilia, Prof. Ing. CSc.
  • Červený Josef, Ing. Ph.D.
Course content
- Controlling as a management support tool; development and conception of controlling. - Definition of controlling and its relation to managerial accounting, and links to other parts of company information system. - Definition of tasks of financial controlling; working capital controlling; net working capital from the point of view of financial manager and owner. - Controlling tools for receivables management and aspects of company's credit policy. - Controlling tools and techniques for stock management, models of stock management; stock control and planning. - Liquidity controlling, liquidity indicators and management, assets liquidity, liquidity management. - Short-term liquidity surplus and deficits controlling, credit line, aspects of credit selection. - Financial planning and cash-flow; financial forecasts and cash-flow as a method and report. - Financial control; process of financial control, determination of control quantities, detection, analysis and communication of differences. - Control as a function of controlling; application of control results to company management and crisis situations prevention. - Investments controlling, pre-implementation phase, optimal investment budget, evaluation of investment plans, investment cash-flow estimation. - Methods of investment evaluation; static methods: costs-, profit-, rentability- and amortization period comparison. - Dynamic methods of investment evaluation: net present value, internal interest rate; plan of investments; investment controlling in the implementation phase and investment-use phase; future capacity usage risk analysis. - Controlling and monitoring activities in enterprise practice. Limiting factors of controlling success and monitoring enterprise activities, enterprise information system, accounting system for firm?s management support, users? requirements of controlling activities, controlling outputs, controlling software.

Learning activities and teaching methods
Lecture supplemented with a discussion, Multimedia supported teaching, Task-based study method, Practicum
  • E-learning (given by an e-learning course) - 5 hours per semester
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 40 hours per semester
  • Preparation for an examination (30-60) - 60 hours per semester
professional knowledge
professional skills
general eligibility
learning outcomes
professional knowledge
Understand the issues of controlling
Apply appropriately selected methods and criterions to practical tasks solution
Use outputs of accounting- and information system as a support for decision making
professional skills
to calculate liquidity ratios and cash-flow
to use the results of financial analysis to manage working capital of the company
is able to manage inventories, receivables, cash and cash equivalents in the company
is able to compile the financial plan of the company
is able to use the criteria and tools of decision making about the future capacity of the company in investment decision making
general eligibility
teaching methods
professional knowledge
Lecture supplemented with a discussion
Task-based study method
Lecture with practical applications
professional skills
Students' portfolio
Students' self-study
general eligibility
Task-based study method
assessment methods
professional knowledge
Combined exam
professional skills
Combined exam
Seminar work
general eligibility
Combined exam
Seminar work
Recommended literature
  • Donnelly, James H.; Gibson, James L.; Ivancevich, John M. Management. Praha : Grada Publishing, 1997. ISBN 80-7169-422-3.
  • Dvořáková, Lilia; Červený, Josef; Malá, Andrea; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích- e-kniha. Plzeň, 2017. ISBN 978-80-7211-517-4.
  • Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, I.díl, 1. vydání. Plzeň: NAVA, 2011. ISBN 978-80-7211-397-2.
  • Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, II.díl, 1. vydání. Plzeň: NAVA. ISBN 978-80-7211-425-2.
  • Eschenbach, Rolf. Controlling. Vyd. 2. Praha : ASPI, 2004. ISBN 80-7357-035-1.
  • Freiberg, František. Cash-flow : řízení likvidity podniku. 3. rozšířené vydání. Praha : Management Press, 1997. ISBN 80-85943-37-9.
  • Freiberg, František. Finanční controlling : koncepce finanční stability firmy. Praha : Management Press, 1996. ISBN 80-85943-03-4.
  • Hofmeister, Roman; Stiegler, Harald. Controlling. Praha : Babtext, 1992.
  • HORVÁTH, P. Controlling. Überarbeitete Auflage 5. München: Verlag Franz Vahlen, 1994., 1994. ISBN ISBN 3-8006-1.
  • Král, Bohumil. Manažerské účetnictví. 3., dopl. a aktualiz. vyd. Praha : Management Press, 2010. ISBN 978-80-7261-217-8.
  • Sekerka, Bohuslav. Matematické a statistické metody v controllingu : výkladová encyklopedie matematických a statistických metod. Praha : Profess Consulting, 1999. ISBN 80-87259-009-X (b.
  • Steinöcker, Reinhard. Strategický controlling : Působící faktory, potenciály úspěšnosti a tržní strategie. 1. vydání. Praha : Babtext, 1992. ISBN 80-900178-2-7.
  • Vollmuth, Hilmar J. Nástroje controllingu od A do Z. 2. české vyd. Praha : Profess Consulting, 2004. ISBN 80-7259-032-4.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester