S_BR_CTR_k Controlling

STING ACADEMY
summer 2026
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Roman Zámečník, Ph.D. (lecturer)
doc. Ing. Roman Zámečník, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Roman Zámečník, Ph.D.
Centre for Accounting and Taxation – Academic Department – STING ACADEMY
Timetable of Seminar Groups
S_BR_CTR_k/01: Sun 15. 2. 8:45–14:30 BR Učebna 09, Sun 22. 3. 8:45–11:55 BR Učebna 09, Sun 17. 5. 8:45–14:30 BR Učebna 09, R. Zámečník
Prerequisites (in Czech)
SOUHLAS
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
Course objectives
The course introduces students to controlling as an essential tool supporting business management. It familiarises students with the economic management of company activities aimed at achieving business goals and objectives, with the tasks and functions of controlling, its basic areas, and fundamental tools. The course builds primarily on knowledge acquired in business economics, financial accounting, and management accounting.
Syllabus

Lectures:

  1. Definition of controlling; history, present and future of controlling
  2. Essence, philosophy and concept of controlling
  3. Functions and tasks of controlling
  4. Organisational integration of controlling; the position of the controller
  5. Minimum requirements for a controlling system; controlling tools
  6. Information support for controlling
  7. Reporting and management reporting
  8. Variance analysis
  9. Operational controlling
  10. Financial controlling
  11. Strategic controlling
  12. Guest lecture by a practitioner on controlling issues
Literature
    required literature
  • HAVLÍČEK, K. Management & controlling: malé a střední firmy. 1. vyd. Praha: Vysoká škola finanční a správní, 2011, 210 pp. ISBN 978-80-7408-056-2. info
  • ZÁMEČNÍK, Roman. Základy controllingu. 2. přepracované vyd. Brno: Sting spol. s r.o., nakladatelství, 2022, 82 pp. ISBN 978-80-87482-40-7. info
  • KONEČNÝ, M and M REŽŇÁKOVÁ. Controlling. Brno: VUT, 2012. ISBN 80-214-2456-7. info
    recommended literature
  • ESCHENBACH, R and H SILLER. Profesionální controlling: koncepce a nástroje [přeložil Jaroslav Rubáš]. 2.preprac. vyd. Praha: Wolters Kluwer, 2012, 381 pp. ISBN 978-80-7357-918-0. info
  • ZÁMEČNÍK, Roman. Controlling. 1. vyd. Brno: Sting spol. s r.o., nakladatelství, 2015, 82 pp. ISBN 978-80-87482-40-7. info
Teaching methods
The method of instruction is described in the Study and Examination Regulations of Sting University.
Assessment methods

Examination. The assessment of examination results is the decisive criterion for completing the course.


Full-time form of study:


Method of course completion – credit and examination. Requirements for obtaining the credit: preparation of a seminar paper according to the teacher’s requirements and 80% active participation in seminars. Examination requirements: a written test with a minimum success rate of 50%, followed by an oral examination covering the knowledge acquired in lectures and seminars.


Combined form of study:


The examination consists of both a written and an oral part. The examination covers the content of all individual lectures within the course.

Language of instruction
Czech
  • Enrolment Statistics (recent)
  • Permalink: https://is.newton.cz/course/sting/summer2026/S_BR_CTR_k