The lecture will only start in the 2nd week of the semester. The first tutorial will take place on 17.04.24 in ZHG 102.

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Contents

The lecture is divided into five main parts. In the first part of the course, the role of controlling in the company is illustrated, with particular emphasis on its objectives and essential basic functions. In the second chapter, the three levels of planning and control are explained, presenting the essential characteristics and typical instruments of each. In the third part of the lecture, calculation and price management are explored in depth, with fundamental methods such as profit-optimizing production program planning being introduced. In the fourth part, strategic cost management techniques are covered, including process cost analysis and target costing. Finally, in the last chapter, it is discussed how controlling contributes to measuring business success through key performance indicators. In the tutorial, it will be demonstrated how the controller uses the tools of corporate management discussed in the lecture to solve typical controlling problems. Through example application tasks, the calculation logic of these tools will be demonstrated, and the implications of the results of the underlying methods will be interpreted.

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Organizational Matters

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  Registration
  
  
  
  

  
  

  
  
  • Registration for the exam up to 7 days before the exam date on FlexNow.
  
  
  • Further information and materials for the lecture and tutorial can be found on Stud.IP.
  
  

  
  

  
  
  
  


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  Examination Modalities
  
  
  
  

  
  

  
  
  • Students should have an understanding of the various management instruments and systems of companies and how they interact.
  
  
  • Students must therefore be able to place exemplary situations in the context of these instruments and be able to interpret them.
  
  
  • In application tasks, students are also required to analyze and solve relevant problems using these instruments and systems.
  
  
  • To do this, students must have internalized and be able to apply the calculation methods behind these instruments.
  
  
  • In addition, they must be able to name and explain the advantages and disadvantages as well as the application conditions, and interpret the results.