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Cost and Financial Controlling

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Code Completion Credits Range Language
2381115 Z,ZK 5 3P+2C Czech
Garant předmětu:
František Freiberg
František Freiberg, Olga Heralová
František Freiberg, Olga Heralová
Department of Management and Economics

The course Cost and Financial Controlling provides a comprehensive explanation of all essential aspects of cost and financial controlling. Students have the opportunity to understand the main concepts, tools and methods of cost and financial management of processes, projects and products and their use in decision-making practice of companies. Significant emphasis is placed on the evaluation of the financial performance of the company, evaluation of investment projects, working capital management, forms of financing the company, methods of financial planning, cost management and analysis, costing techniques and methods business practice, target costing.


Full-time study: active participation in seminars during the semester, solution and defense of assigned tasks, presentation and defense of the assigned topic of seminar work. Combined form: tutorials. For the credit students submit a solution of given examples and seminar work on a given topic. The topics for the exam are specified in the syllabus

Syllabus of lectures:

1.Characteristics of company financial controlling, managerial conception of financial balances

2.Analysis of business performance, working capital management, financing of operating and investment activities

3.Structure and costs of capital, valuation of capital assets, portfolio theory

4.Investment controlling, evaluation, data base, evaluation criteria and methods, risk analysis of investment projects.

5.Project financing, financial planning and control, forecasting methods, financial control.

6.Business valuation, mergers and acquisitions, primary securities issues

7.Exchange rate and interest rate risk management.

8.Objective, content, concept and structure of managerial accounting, division of costs and revenues of the company in terms of management needs and decision making

9.Cost allocation, costing techniques and methods, making and using costing in decision making, break-even point analysis

10.Quality management, cost and revenue effects of outsourcing, unused capacity costs

11.Prediction of product costs, system of plans and budgets and their use in business practice

12.Price decisions, strategically oriented management accounting

13.Characteristics and use of target cost method

Syllabus of tutorials:

1.Information base and creation of financial balance

2.Evaluation of business performance, working capital management

3.Evaluation of variants of financial resources, valuation of capital assets

4.Risk assessment and analysis of investment projects

5.Financial planning and control

6.Business valuation, mergers and acquisitions, primary share issues

7.Exchange rate and interest rate risk management

Study Objective:

The objective of the course is to provide students with a comprehensive explanation of the main aspects of financial and cost controlling. Students will learn about tasks, goals, theories, techniques, methods and concepts of financial and cost controlling and their use in decision-making practice.

Study materials:

Horváth P. Controlling, Vahlen München, 2002, ISBN 3-8006-2731-0

Živělová, I. Business finance. Issue 1st. Brno: Mendel University in Brno, 2013. 174 s. ISBN 978-80-7375-849-3.

Cokins, G.: Performance management: Finding the Missing Pieces (To close the gap), John Willey & Sons, Inc., 2004

Time-table for winter semester 2023/2024:
Freiberg F.
Heralová O.

(lecture parallel1)
Karlovo nám.
Posluchárna KA310
Freiberg F.
Heralová O.

(lecture parallel1
parallel nr.101)

Karlovo nám.
Posluchárna KA310
Time-table for summer semester 2023/2024:
Time-table is not available yet
The course is a part of the following study plans:
Data valid to 2024-05-16
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