Controlling

Wirtschafts- und Sozialwissenschaften

Version 8.0 vom 02.06.2022

22B0758

Controlling

• International Business and Management (Bachelor) (B.A.)
• Betriebliches Informationsmanagement (B.Sc.)

1

The controlling module enables participants to map business processes in terms of cost accounting to help support planning and control decisions.

• 1. Basic principles of controlling
  1.1 Controllership and controlling
  1.2 Coordination of plans as a context of controlling
  1.3 Case study on controlling
• 2. Cost accounting as a system
  2.1 Market segment accounting as the link between operativecontrolling and strategic planning
  2.2 Modeling and optimisation of processes in cost accounting
  2.3 Set-off methods of variable and fixed costs
  2.4 Product costs controlling
• 3. Integrated case study Sunny
  3.1 Build-up of the planning cascade
  3.2 Set-offs to product calculation
• 3.3. Integration of cost centre and cost unit accounting into theprofitability analysis
• 4. Analysis of variance

Wissensverbreiterung
Students who successfully complete this module understand cost accounting as a system. They know the relationships between the significant building blocks of modern cost accounting.
Wissensvertiefung
Students who successfully complete this module are able to develop an integrated planning and reporting system in EXCEL and have the basic knowledge needed to transfer the system to SAP R/3.
Können - instrumentale Kompetenz
Students who successfully complete this module are able to carry out evaluations of production and service processes. They are able to develop sales controlling from various perspectives and for making target and actual cost comparisons. They are able to quantify the contribution different business processes make to the results.
Können - kommunikative Kompetenz
Students who successfully complete this module are able to present and discuss their cost accounting model of business situations. They have a firm command of planning and control processes in terms of controlling as a communicative coordination process.
Können - systemische Kompetenz
Students who successfully complete this module understand controlling as a sub-system of management which coordinates individual systems as part of the overall aims. They are able to utilise the system of revenue, services and cost accounting according to specific problems in a way which involves adapting the basic system appropriately.

Lectures, exercises, case studies, e-learning

Preparatory Course Accounting or successful participation at the appropriate placement test

Jede, Andreas

Jede, Andreas

5

Seyfert, Wolfgang: Strategieorientiertes Prozesscontrolling, Skriptum 2009Weber, Jürgen und Schäfer, Utz: Einführung in das Controlling, Stuttgart (Schäffer-Poeschl) 2006Coenenberg, Adolf G.: Kostenrechnung und Kostenanalyse, Stuttgart (Schäffer-Poeschl) 2003.Kilger, Wolfgang u.a.: Flexible Plankostenrechnung und Deckungsbeitragsrechnung, Wiesbaden (Gabler) 2003;Vikas, Kurt: Unternehmensmodell Quattro, Controlling-Berater Heft 1-6, 2003

Klausur 2-stündig

1 Semester

Nur Sommersemester

Englisch