PEMNACON Corporate Controlling

School of Business Administration in Karvina
Winter 2016
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Ing. Karel Stelmach, Ph.D. (lecturer)
Ing. Karel Stelmach, Ph.D. (seminar tutor)
Guaranteed by
doc. RNDr. Ing. Roman Šperka, Ph.D.
Department of Business Economics and Management – School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
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.
  • Content Structure :
    1. Principals of efficiency in the control process
    2. Fundamentals of controlling activity in organizational context
    3. Conditions of economical efficiency based on controlling indicators
    4. Definition of the contribution margin to cover fixed costs and profit, application in practice of business entities
    5. Use of contribution margin, case studies
    6. Planning and budgeting
    7. Principles of cost control
    8. Economic structure of business units, cost centres, cost drivers.
    9. Principles of causality , structure of cost drivers in calculation of internal cost of services (products)
    10. Mechanism of cost effective exchange (transfer pricing) in model of cost control
    11. Complex model of cost control in the small company (SME)
    12. Controlling and Calculations
    13. Controlling in other areas of business operation
Teaching methods
One-to-One tutorial
Skills demonstration
Seminar classes
Students' self-study
Assessment methods
Language of instruction
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Mandatory attendance in seminars (70%), on-going test (minimum 60% success rate), term paper.
Important part is the writing of a term paper, including the development of controlling model of SME, relevant in corporate controlling studies. The final oral examination of the course could be taken only by the student, who passed the on-going test successfully and the term paper obtained a grade "pass".
The course is also listed under the following terms Winter 2017, Winter 2018.
  • Enrolment Statistics (Winter 2016, recent)
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