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Contents

The lecture focuses on essential aspects of performance measurement of corporate activities with an emphasis on a value-oriented perspective. The course is divided into four main chapters. First, the fundamentals of management accounting and value-oriented corporate management are discussed. Based on this, approaches to capital market and balance sheet-oriented performance measurement are presented, and their limitations are highlighted. Subsequently, the conceptual foundations of holistic value-based management and the corresponding dimensions of consistent implementation are introduced. Finally, these value-oriented approaches are integrated into the design of performance measurement systems.

The tutorial aims to apply the concepts of value-oriented corporate management to practical issues by solving exercises and discussing the content through practical examples. The topics initially cover the methods of business valuation and their suitability for a value-oriented control system. Traditional key performance indicator concepts are then presented, and potential disadvantages are highlighted. On this basis, the methodological foundations of value-oriented key performance indicators are examined, and their potential is demonstrated. Finally, the suitability of the holistic implementation of value-based management is discussed.

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Organizational Matters

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  Registrations
  
  
  
  

  
  

  
  
  • Exam registration must be completed 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
  
  
  
  

  
  

  
  
  • Proof of knowledge of the concepts, dimensions, and limitations of capital market and balance sheet-oriented performance measurement, as well as value-based management, by naming, explaining, and calculating in relevant tasks.
  
  
  • Additionally, the application of acquired knowledge to practical tasks.