PEMNKCON Corporate Controlling

School of Business Administration in Karvina
Winter 2023
Extent and Intensity
12/0/0. 5 credit(s). Type of Completion: zk (examination).
Ing. Tomáš Pražák, Ph.D. (lecturer)
Guaranteed by
Ing. Tomáš Pražák, Ph.D.
Department of Business Economics and Management – School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Timetable of Seminar Groups
PEMNKCON/01: Fri 13. 10. 13:55–15:30 MS, Fri 10. 11. 13:55–15:30 D117, Fri 8. 12. 13:55–15:30 A211, T. Pražák
PEMNKCON/02: Fri 6. 10. 15:35–17:10 B101, Fri 3. 11. 15:35–17:10 B101, Fri 1. 12. 15:35–17:10 B101, T. Pražák
The course can be registered independently on the courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 50 student(s).
Current registration and enrolment status: enrolled: 23/50, only registered: 1/50
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to give the students insights in Corporate controlling (CC) issues. With CC we refer to both more quantitative means of control like performance measurement and financial incentives, as well as qualitative means like business values. Links to the different master tracks will be made, e.g. by discussing issues like strategic management accounting (marketing), incentive systems (management) as well as logistics issue as a tools to manage internal costs.
  • 1. Significance and concept of controlling
    Historical development of controlling in the Anglo-American and German language areas, development of controlling in the Czech Republic, goals of controlling, functions of controlling, tasks of controlling.
    2. The personality of the controller and his position in the organizational structure of the company
    Controller and its tasks, controller versus manager, organizational integration of controlling, internal structure of the controlling department.
    3. Conditions of economic management on the basis of controllig
    Managerial accounting as an information base of controlling, differences between managerial and financial accounting.
    4. Basics of cost controlling
    Costs and their classification, principles of cost controlling, cost centers and their structure, reference quantity, in-house transfers of services, methods of settlement of in-house transfers of services.
    5. Cost calculation in business economics
    Calculations and their classification, calculation units, general calculation formula, complete and incomplete calculations, calculation by division with ratio numbers, calculation of costs in combined production, mark-up calculation, contribution to the payment of fixed costs and profit.
    6. Planning and budgeting
    Strategic and operational planning, value and material planning, budgeting, budget, budget functions, types of budgets, budget reserve, budget process, methods of budgeting, variator, types of plans, planning of direct and indirect costs.
    7. Controlling in other company activities
    Financial controlling, personnel controlling, production controlling, investment controlling, purchasing controlling, sales controlling, project controlling, specifics of controlling in the non-production sphere.
    required literature
  • ČEMERKOVÁ, Šárka. Podnikový controlling: distanční studijní text. Karviná: Slezská univerzita v Opavě Obchodně podnikatelská fakulta v Karviné, 2021. info
    recommended literature
  • KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
  • ESCHENBACH, R. Controlling. 1. vyd. Praha: ASPI, 2004. ISBN 80-7357-035-1. info
  • VOLLMUTH, J. a J. HILLMAR. Nástroje controllingu od A do Z - Přehledné a srozumitelné metody v řízení podniku. Praha: Profess Consulting, 2004. ISBN 80-7259-032-4. info
  • HORVÁTH, P. A KOL. Nová koncepce controllingu. Praha: Profess Consulting, 2004. ISBN 80-7259-002-2. info
Teaching methods
One-to-One tutorial
Skills demonstration
Students' self-study
Assessment methods
Student requirements: minimum attendance at seminars 70%
Assessment methods: activities during the semester (40%); final test during the exam period (60%)
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022.
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