Controlling Approach in Management

The course is not on the list Without time-table
Code Completion Credits Range
W38A002 ZK 5P+0C
Garant předmětu:
Department of Management and Economics

Controlling approach to management (= Management Control (amer.)) has developed from partial specific function within the Management system into an effective information support for managers and recently even into autonomous recent approach to Enterprise Control (Enterprise Management Control). Controlling (Management Control) is presently considered as covering concept for linkage of classical and recent managerial methods and other managerial tools as: To Objectives and Targets oriented Management Control, Integration in Management Control, Process Control and Activity Based Management, Balanced Scorecard, Target Costing, Methodology of Product Sets, etc., into Enterprise Management Control. It strongly focuses on the selection of appropriate measures, which link technical and financial aspects of the processes and activities in the enterprise to the support of the targeted enterprise performance for enterprise survive and development.


The requirements are stated according to the needs of research activities of doctorate student and his/her topic of dissertation. The exam debate is kept on assignment containing the analysis of topic(s) linked with the content of dissertation. The scope of assignment is in the range of 5 - 10 th. characters.

Syllabus of lectures:

Management Control (MC) as an Approach to the Enterprise Management. The Roots and the Evolution from Controlling to Management Control. The Principles and Major Features of Management Control Approach. Convergent Controlling Concept. Integration Features of MC. Operative and Strategic role of MC. Financial and Cost MC. Major Features of the Cost Theory related to the MC Theory. Development of MC Application and its major Features. The Methods and other Tools of MC Application (Process control, Activity Based Management, Balanced Scorecard, Target Costing, Methodology of Product Sets, etc.). Controlling as a Philosophy of Enterprise Control. Role of Controlling in Enterprise Performance Control. Controlling versus Management Accounting. Development in the role of controller.

Syllabus of tutorials:

It follows the topics in curriculum. The emphasis is on the topics link to the research activities of the doctorate student and to those that are significant for topic of dissertation.

Study Objective:

The key objective of the course is to present controlling (Management Control) as recent, very up-to-date, complex approach for management the enterprise (organization). It is based on respect to recent decisive managerial approaches as Process Control, Project Management, Activity Based Management, Cost Control, Value Based Management, Target Costing and others. The emphasis is on integration within the controlling system, including the integration among information systems, among managerial tools and among ex-post and ex-ante information. It respects recent top publications and papers. The cases are prepared and solved. The computer models are used for illustration the key principles and applications. The course further develop the knowledge and skills gained in previous courses namely from management and economic area. On the seminars the students are working in teams of 2-3 members. Tests are strictly individual.

Study materials:

Basic set:

(1a) Cokins, G.: Activity-Based Cost Management: An Executive Guide, ISBN: 0-471-44328-X, John Wiley & Sons, 2001

(1b) Cokins, G.: Performance management: Finding the Missing Pieces (To close the gap), John Willey & Sons, Inc., 2004

(1c) Cokins, G.: Performance management: Making it Work, In: Proceedings from the Conference "7th Conference on Manufacturing Accounting Research?, Tampere, 4/2005

(2) Davila, T., Epstein, K.J., Shelton, R.: Making Innovation Work, How to Manage It, Measure It and Profit from It, Pearson Education Inc., Wharton School Publishing, poslední vydání

(3) Eschenbach, R.: Controlling, Schaffer-Poeschel, Stuttgart, 1996, (Codex, Praha 2000)

(4) Horváth Péter.: Controlling, Vahlen München, 2002, ISBN 3-8006-2731-0

(5) Johnson, H.T., Kaplan, R.S.: Relevance Lost, Harvard Business School Press, Boston, 1991

(6) Kaplan R.S., Norton D.P.: The Strategy Focused Organization, Harvard Business School Press, Boston, 2001

(7) Kaplan R.S., Anderson S.R.: Time Driven Activity-Based Costing, Harvard Business School Press, Boston, 2007

(8) Král, M.: Manažerské účetnictví, Management Press, Praha

(9) Vysušil J., Zralý M.: Účetnictví v éře controllingu, Účetnictví 5/98, str.142-144,

Účetnictví 6/98, str.164-167, Účetnictví 7/98, str.206-210

(10) Zralý, M.: Controlling je logická a přirozená vývojová etapa v řízení firmy, I. controllingová konference IIR, 6/1996

(11) Zralý, M.: Vývoj pojetí controllingu, Controlling, 4/2003, str. 3-9, vydává Společnost pro controlling a podnikové řízení (Point Consulting)

(12) Zralý, M.: Controlling a jeho role v řízení firmy, In: Sborník z dvoudenní konference „Controllingové-přínosy pro manažerské řízení firmy: Aktuální teorie a praxe“, str.: 3-24, ISBN:80-86324-29-6, VOX, Praha, 2.-3.6.2003

(13) Zralý M.: Rozvoj manažerských nástrojů - výzva nejen pro controllery, In: Sborník z konference „Integrované řízení výkonnosti firem v praxi“, 23 str., Point Consulting, 16/12/2003, Praha

(14) Zralý, M.: Praktické využití inovativních konceptů pro podporu manažerů v podmínkách západní, střední a východní Evropy, In: Sborník z mezinárodní konference „Business Navigation“, 32 str., Point Consulting, ČR, Karlovy Vary, 7.-8.10.2004

(15) Zralý, M.: Řízení výkonnosti podniku - na co se zaměřit, In: Sborník z mezinárodní konference „Business Navigation“, 20 str., Point Consulting, ČR, Karlovy Vary, 6.-7.10.2005

(16) Zralý M. a kol: Controlling a manažerské účetnictví jako nástroj integrace v podnikovém řízení [Controlling and Management Accounting as an Integration Tool in Enterprise Control], závěrečná publikace shrnující výsledky stejnojmenného projektu, stran: 239, ISBN: 80-01-03362-7, Vydavatelství ČVUT v Praze, 2005

(17) Zralý, M.: Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management, In: Proceedings of EIASM "8th Manufacturing Accounting Research Conference- Cost and Performance Management in Services and Operation?, pp.: 24, ISBN 978-88-8443-182-0, University of Trento, Trento, Italy, 6/2007

(18) Zralý, M.: Integration Concept of Management Control and its Contribution to Performance Management, In: Proceedings of EIASM "4th Conference on Performance Measurement and Management Control?, pp.: 15, ISBN 978-88-8444-183-0, Nice, France, 9/2007

(19) Zralý, M.: Konvergenční controllingový koncept a jeho integrační charakteristika [Convergent Controlling Concept and its Integrative Features], In: Sborník + CD z konference Moderní trendy managementu průmyslových podniků, str.: 11, ISBN: 978-80-01-03902-1, ČVUT v Praze, 9/2007

Other references depending on the research and dissertation topic and are recommended individually.

Further information:
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