Controlling
Course title:
Controlling
Controlling
Semester:
4
4
Learning outcomes of course unit:
Students will learn the importance of controlling in the context of operative and strategic management. They will become familiar with the specific methods and instruments of cost management and business management as part of controlling.
Students will learn the importance of controlling in the context of operative and strategic management. They will become familiar with the specific methods and instruments of cost management and business management as part of controlling.
Prerequisites:
Modules WE1 and WE2
Modules WE1 and WE2
Course contents:
Basics of Controlling: The concept, types and tasks of controlling, organisational forms of controlling and controlling infrastructure, characteristics of controlling as a function of industries and corporation size. Business management: Business management in the context of controlling functions, operative and strategic instruments of business management: Planning, information and reporting systems, budgeting, "better budgeting", "beyond budgeting", numbers and number systems (Du Pont, balanced scorecard), incentive systems. Cost management: Cost management as a task of controlling, instruments and methods of cost management: Process cost accounting, target costing, life cycle costing
Basics of Controlling: The concept, types and tasks of controlling, organisational forms of controlling and controlling infrastructure, characteristics of controlling as a function of industries and corporation size. Business management: Business management in the context of controlling functions, operative and strategic instruments of business management: Planning, information and reporting systems, budgeting, "better budgeting", "beyond budgeting", numbers and number systems (Du Pont, balanced scorecard), incentive systems. Cost management: Cost management as a task of controlling, instruments and methods of cost management: Process cost accounting, target costing, life cycle costing
Recommended or required reading:
Bücher: Horváth, P. (2009): Controlling, 11., vollständig überarbeitete Auflage, München. Kaplan, R.S. / Norten, D.P. (1997): Balanced Scorecard, Stuttgart. Kremin-Buch, B. (2007). Strategisches Kostenmanagement, 4., überarbeitete Auflage, Wiesbaden. Steinle, C. / Daum, A. (Hrsg.) (2007): Controlling: Kompendium für Ausbildung und Praxis, 4., überarbeitete Auflage, Stuttgart. Weber, J. / Schäffer, U. (2008): Einführung in das Controlling, 12., überarbeitete und aktualisierte Auflage, Stuttgart. Weber, J. et. al. (2004): Wertorientierte Unternehmenssteuerung: Konzepte, Implementierung, Praxisstatements, Wiesbaden. Weber, J. et. al. (2008): Neugestaltung der Budgetierung mit Better und Beyond Budgeting?, Reihe Advanced Controlling, Band 34, Weinhein. Sas; S. (2006): Risk Management Frenkel, M./ Hommel, U./ Dufey, G. (2005): Risk Management: Challenges and Opportunities Wolke, T. (2008): Risikomanagement Gleißner, W./ Romeike, K. (2005): Risikomanagement Fachzeitschriften:Zeitschrift für Planung und Unternehmenssteuerung; Zeitschrift für Personalpsychologie; Information Systems and e-Business Management; International Entrepreneurship and Management Journal; Zeischrift für Personalforschung; Betriebswirtschaftliche Forschung und Praxis; Review of Managerial Science; Betreibswirtschaftliche Forschung und Praxis; Accounting and Business Research; Academy of Management Perspectives; Accounting Review; American Psychologist; Behavioral Research in Accounting; Decision Support Systems; Entrepreneuship, Theory and Practice; Financial Management; Harvard Business Review; Human Resource Management; International Business Review; Journal of Business; Journal of International Marketing; Journal of Management; Journal of Marketing; Strategic Management Journal; Zeitschrift für Betriebswirtschaft; Zeitschrift für betriebwirtschaftliche Forschung
Bücher: Horváth, P. (2009): Controlling, 11., vollständig überarbeitete Auflage, München. Kaplan, R.S. / Norten, D.P. (1997): Balanced Scorecard, Stuttgart. Kremin-Buch, B. (2007). Strategisches Kostenmanagement, 4., überarbeitete Auflage, Wiesbaden. Steinle, C. / Daum, A. (Hrsg.) (2007): Controlling: Kompendium für Ausbildung und Praxis, 4., überarbeitete Auflage, Stuttgart. Weber, J. / Schäffer, U. (2008): Einführung in das Controlling, 12., überarbeitete und aktualisierte Auflage, Stuttgart. Weber, J. et. al. (2004): Wertorientierte Unternehmenssteuerung: Konzepte, Implementierung, Praxisstatements, Wiesbaden. Weber, J. et. al. (2008): Neugestaltung der Budgetierung mit Better und Beyond Budgeting?, Reihe Advanced Controlling, Band 34, Weinhein. Sas; S. (2006): Risk Management Frenkel, M./ Hommel, U./ Dufey, G. (2005): Risk Management: Challenges and Opportunities Wolke, T. (2008): Risikomanagement Gleißner, W./ Romeike, K. (2005): Risikomanagement Fachzeitschriften:Zeitschrift für Planung und Unternehmenssteuerung; Zeitschrift für Personalpsychologie; Information Systems and e-Business Management; International Entrepreneurship and Management Journal; Zeischrift für Personalforschung; Betriebswirtschaftliche Forschung und Praxis; Review of Managerial Science; Betreibswirtschaftliche Forschung und Praxis; Accounting and Business Research; Academy of Management Perspectives; Accounting Review; American Psychologist; Behavioral Research in Accounting; Decision Support Systems; Entrepreneuship, Theory and Practice; Financial Management; Harvard Business Review; Human Resource Management; International Business Review; Journal of Business; Journal of International Marketing; Journal of Management; Journal of Marketing; Strategic Management Journal; Zeitschrift für Betriebswirtschaft; Zeitschrift für betriebwirtschaftliche Forschung
Planned learning activities and teaching methods:
Lecture, group work, presentation and task discussion
Lecture, group work, presentation and task discussion
Assessment methods and criteria:
Course with immanent examination character
Course with immanent examination character
Course language:
German
German
ECTS:
3.00
3.00
Course-hours-per-week (chw):
2.00
2.00
Course unit code:
V.WE3.1
V.WE3.1
Type of course unit:
Integrated course
Integrated course
Mode of delivery:
In-class course
In-class course
