Zugl.: Giessen, Universiẗat, Diss., 2008.

Univ., Diss. u.d.T.: Rupp, Thomas: Entwicklung eines multiperspektivischen Controllingansatzes für die öffentliche Verwaltung--Hannover, 2002.

Zugl.: Basel, Univ., Diss., 2009

Inaug.-Diss. Rechts- u. Wirtschaftswiss. Bern, 1989. / Bibliogr.: p. 147-155.

The diploma thesis is focused on the issues of controlling and plans and budgets in selected company Bra a.s. The diploma thesis starts with the theoretical part in which is defined the issue of controlling in the company with the emphasis on plans and budgets and their functions in the company, methods of their creation and alternatives methods such as beyond budgeting and zero-based budgeting. The findings of the theoretical part of the thesis are then used in the practical part and applied to a specific company. The first is describing the introduction of a controlling position in the selected company and the introduction of an improved plan and budget system created by me. Afterwards this will be evaluated and bassed on theoretical knowledge and possible changes will be proposed.

The thesis is divided into three parts. Theoretical part defines particular concepts as process, process control or controlling. Practical part contains a company profile and an analysis of current method of costing. In the third part opportunities for improvement of the method of costing are designed.

My thesis deals with leading a machine of controlling to the company which enterprises in building and repairing roads and motorways. Concept of controlling isn´t still very used in the Czech Republic that´s why in the introdusing part I´m devotiny to definition and terms when it can work effectively. The second part of my thesis contains introdusing and evolutoin of the company, analysis of the present condition of conrtolling activities and deviding the costs of the firm. In the last part I´m analysing the lack of control to claiming costs and I´m proposing to lead a new position of controller, his taking part in the orgaization structure and then to create a new controlling department.

This master´s thesis I created in co-operation with the company ZLKL s.r.o. in Loštice and it is devoted to the topic of controlling in the company, mainly to the knowledge management. In the first part there is summary of the theoretical basics to the topic, in the second section you will find enterprise methods of controlling in the company. In the last part contains recommended proposal for improving of the current system.

My thesis focuses on the use of controlling management in a building company in terms of accounting management. The theoretical part deals with basic terms that are essential for understanding of this field. The practical part of my thesis, proceeding from the theoretical part, provides a real construction order from a point of the controlling management´s view and introduces possible changes for efficient increase of future construction orders at a particular company.

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