Controlling of Tourism Enterprises
- Credits: 7
- Ending: Examination
- Range: 2P + 2C
- Semester: winter
- Year: 1
- Faculty of Commerce
Teachers
Included in study programs
Teaching results
Knowledge
Students gain knowledge about the essence, importance and tools of controlling in the economic management of tourism enterprises. They get acquainted with the specifics of a tourism enterprise in relation to the application of controlling methods. They will gain knowledge about the position of the controller and the basic controlling methods related to the individual areas of activity of a tourism enterprise.
Skills
The graduate of the course will be able to process the results of individual surveys and inspections, including the compilation of reports on the results found, including the interpretation of economic performance indicators. They will learn to prepare and process documents for financial analysis and planning. The student will be able to analyse the development of costs and its impact on all parts of business and financial plans. analysis of the financial statements and financial situation of a tourism enterprise.
Competencies
Successful completion of the course will enable the student to acquire competences that will enable him/her to apply as a controlling specialist in various tourism enterprises. After acquiring financial and economic literacy, the graduate will be able to independently analyze and solve problems, organize work procedures in the controlling section and effectively communicate the results of controlling activities to the management of the enterprise.
Indicative content
Introduction to controlling. Economic processes in a tourism enterprise. Controlling as a method of recording, analysing, reporting, guiding and planning economic processes in the enterprise. The essence of controlling economic indicators and processes in the enterprise (costs, revenues, profit, assets, labour). Calculations, pricing - pricing of accommodation and additional services, food and beverages, tours. Financial controlling and financial analysis of the enterprise. Basis and tasks of financial analysis. Indicators of financial analysis of the enterprise. Controlling reporting and information provision of controlling in CR enterprises.
Support literature
Basic literature:
1. MURA, L. - BAŽÓ, L. 2025. Kontroling malých a stredných podnikateľských subjektov v službách a cestovnom ruchu. Bratislava: EUBA, Vydavateľstvo Ekonóm. 2025, vo vydaní
Recommended literature:
2. BEHRINGER, S. Controlling [online]. Springer Link. 2019. 133 p. ISBN 978-3-658-18380-6. Dostupné na: https://link.springer.com/book/10.1007/978-3-658-18380-6
3. BEHRINGER, S. 2023. Financial Controlling. Berlin: Springer, 164 p. ISBN 978-3-6584-0526-7
4. BRAGG, S.M. 2023. The New Controller Guidebook: Sixth Edition. 356 p. ISBN 978-1-642-21105-4
5. FOX, R. Controling the Chaos: A Functional Framework for Enterprise Architecture and Governance [online]. Technics Publications. 2018. ISBN 978-16-34623-43-8. Dostupné na: https://books.google.sk/books?id=ipZUDwAAQBAJ&newbks=0&hl=sk&source= newbks_fb&redir_esc=y
6. KÜPPER, H.U. 2024. Controlling. Schäffer-Poeschel Verlag, 654 p. ISBN 978-3-7910-3211-5
Syllabus
1. Controlling of tourism enterprises - essence, meaning, tasks, objectives. The position of controlling in the integrated management of the enterprise. 2. Specifics of tourism enterprises from the point of view of controlling. Strategic and operational controlling, controlling reporting. 3. Cost management - possibilities and methods of cost management from the position of controlling, factors influencing the amount of costs, tasks and tools of controlling in the field of cost management. 4. Revenue controlling - revenue planning and management, controlling sources and structure of revenue. Profitability of tourism enterprises - break-even point, turning point, EVA indicator. 5. Price controlling, pricing of accommodation and other services, hospitality services, travel agency services, controlling average price per room, controlling indicators of hotel and other CR enterprises. 6. Controlling food and beverage offerings in food service establishments, the essence of costing and budgeting, budgeting and costing, Menu Analysis, Menu Engineering. 7. Marketing Controlling. The nature and importance of marketing controlling, tasks and tools of marketing controlling of CR enterprises. 8. Personnel controlling - essence, tasks, objectives, indicators. Current challenges in the field of human resources in tourism enterprises. Tools of personnel controlling. Personnel portfolio and its management. 9. Controlling of short-term assets according to individual types of short-term assets with calculation of indicators of use of short-term assets. 10. Investment controlling - controlling of fixed assets, phases of investment controlling, methods of evaluation of investment projects. Financial controlling - financial planning and financial analysis of the enterprise. Creditworthiness of tourism business entities. 11. Business risk management in tourism enterprises. Position and role of controlling in crisis management of tourism enterprises. 12. Evaluation of controlling results. Information base and information systems of controlling. Analysis of deviations from the plan. Controlling intelligence. Benchmarking. 13. Problems and current challenges in controlling tourism enterprises.
Requirements to complete the course
10 % active participation in seminars
20 % work on continuous assignments
70 % written exam
Student workload
Workload: 182 hours
Participation in lectures: 26 hours
Participation in seminars: 26 hours
Preparation for seminars: 26 hours
Preparation and presentation of case studies in the form of teamwork: 52 hours
Preparation for written exam: 52 hours
Language whose command is required to complete the course
Slovak, English
Date of approval: 11.03.2025
Date of the latest change: 27.03.2025