The subject of the Master thesis Controlling and reporting in practice is the evaluation of the implementation of controlling department at Conrad Electronic Česká republika, s.r.o. and its possible subsequent development. The theoretical part first deals with the definition of controlling. After a brief description of its history it deals with its main objectives and functions. It also describes the position of controller and defines its actions against the manager. At the end of the theoretical part it specifies strategic and operational controlling and defines its role. In the practical part the controlling methods are applied on the real company. It introduces the company Conrad Electronic Česká republika, s.r.o. and its status before implementation of controlling. Then it describes current situation in the company after the introduction of the controlling department. Based on evaluation of the current status it offers recommendations for improvements and innovations of some areas in which controlling operates. At the end the work is reviewed, the confirmation or rejection of hypotheses is verified and the overall benefit of the work is discussed.

Made available in DSpace on 2016-04-25T18:39:52Z (GMT). No. of bitstreams: 1 Elaine Regina Correa Brandao.pdf: 5199379 bytes, checksum: 85266453099661239d6ff9817c132930 (MD5) Previous issue date: 2012-12-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / To perform the World Cup 2014, Brazil seeks economic and financial feasibility of investments in projects. However, this whole organization to the world depends on the efficiency and effectiveness in the management of projects of the host cities; projects that are planned and executed by the three tiers of government (Federal, State and Municipal). In this context, this study aims to identify the structure of the Planning, Execution and Control of projects from the World Cup 2014 in Brazil, Cuiabá, capital of Mato Grosso. So, we defined the theoretical framework based on the concepts of renowned authors who talk about relevant aspects: Planning, Implementation and Control, especially in the public sector for the management of projects. Regarding methodology, we chose to study with a qualitative approach exploratory and descriptive, using a case study on the design of Arena Pantanal held at Secretária Extraordinária da Copa (SECOPA) in Cuiabá-MT, where we performed the data collection, document analysis and interviews. To make the analysis of results, we used additional data obtained from a secondary site and available in the SECOPA. Through them, we conclude that the World Cup 2014 tends to project the host city of Cuiabá-MT, where the design of the master plan of the project was based in order to meet the budget Laws prioritizing the needs of society and involving large investments in infrastructure, such as the construction of Arena Pantanal Multiuso. Therefore, the SECOPA has been working with the challenges, risks and constraints (expropriations, fundraising, lawsuits etc..). Remarkable, also, the many opportunities (increase in employment generation, income, consumption, projecting the city as a tourist attraction, urban mobility), besides adding other direct and indirect benefits, expressive and positively affecting the socioeconomic development of Cuiabá- MT / Para a realização da Copa do Mundo de 2014 o Brasil busca a viabilidade econômica e financeira dos investimentos nos projetos. Contudo, toda essa organização para o mundial depende da eficiência e eficácia na gestão dos projetos das cidades-sede; projetos que são planejados e executados pelas três esferas governamentais (Federal, Estadual e Municipal). Neste contexto, este estudo objetiva identificar a estrutura do Planejamento, Execução e Controle dos projetos da Copa do Mundo de 2014 no Brasil, em Cuiabá capital do Estado do Mato Grosso. Para tanto, foi definido o referencial teórico com base nos conceitos de autores renomados que discorrem sobre os aspectos relevantes do Planejamento, Execução e Controle, especialmente no setor público, para o gerenciamento dos projetos. Com relação à metodologia foi feita opção pela pesquisa com abordagem qualitativa do tipo exploratório-descritiva, por meio de um estudo de caso sobre o projeto da Arena Pantanal , realizado na Secretária Extraordinária da Copa (SECOPA) sediada em Cuiabá-MT, local onde foi efetuada a coleta dos dados, a análise documental, bem como, as entrevistas. Para compor a análise dos resultados foram utilizados dados complementares obtidos de forma secundária e disponíveis no site da SECOPA. Pelos resultados obtidos é possível concluir que a Copa de 2014 tende a projetar, de forma significativa e positiva, a cidade-sede de Cuiabá-MT, considerando que o planejamento do plano diretor dos projetos foi embasado com o intuito de atender as Leis orçamentárias, priorizando as necessidades da sociedade e envolvendo investimentos elevados na infraestrutura, como a construção da Arena Pantanal Multiuso. Para tanto, a SECOPA vem trabalhando com os desafios, riscos e condicionantes (desapropriações, captação de recursos, ações na justiça, etc.). Destacam-se, igualmente, as inúmeras oportunidades (aumento na geração de emprego, renda, consumo, projeção da cidade como ponto turístico, mobilidade urbana), além de agregar outros benefícios diretos e indiretos, afetando expressiva e positivamente o desenvolvimento socioeconômico de Cuiabá-MT

This diploma thesis deals with analysis of cost planning in company Gebauer a Griller Kabeltechnik, spol s r.o. for third quartal of chosen cost centre. There are described all calculations and final cost plan is compared with actual data. On base of this are proposed recommendations for optimization of cost planning and elimination of deviations.