Controlling
course unit title:
Controlling
Controlling
course unit code:
vz.BWV03
vz.BWV03
type of course unit:
compulsory (lecture)
compulsory (lecture)
level of course unit:
first cycle, Bachelor
first cycle, Bachelor
year of study:
2.year of studies
2.year of studies
semester/trimester when the course unit is delivered:
3
3
number of ECTS credits allocated:
2.00
2.00
name of lecturer(s):
Mag. Eller
Mag. Eller
Learning outcomes of course unit:
Students will master the selected controlling instruments that contain essential components, such as cost and performance accounting and financial accounting, in the context of a management accounting system. The value management concept should be understood in its approach using adjusted performance indicators from external accounting.
Students will master the selected controlling instruments that contain essential components, such as cost and performance accounting and financial accounting, in the context of a management accounting system. The value management concept should be understood in its approach using adjusted performance indicators from external accounting.
mode of delivery:
In-class course
In-class course
prerequisites and co-requisites:
not applicable
not applicable
recommended optional programme components:
not applicable
not applicable
course contents:
Tasks, objects and organisation Cost accounting: Full cost and variable cost accounting Financial accounting: capital requirement planning, liquidation and financial planning, budget creation, cash flow statement, financial figures Value management concepts
Tasks, objects and organisation Cost accounting: Full cost and variable cost accounting Financial accounting: capital requirement planning, liquidation and financial planning, budget creation, cash flow statement, financial figures Value management concepts
recommended or required reading:
Exler, M. (2009): Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne, NWB Verlag
Horváth, P. (2006): Das Controllingkonzept, Der Weg zu einem wirkungsvollen Controllingsystem, München, Dt. Taschenbuch Verlag
Thommen, J.-P. & Achleitner, A.-K. (2009): Allgemeine Betriebswirtschaftslehre, Umfassende Einführung aus managementorientierter Sicht, Wiesbaden, Gabler
Wöhe, G. (2002): Einführung in die Allgemeine Betriebswirtschaftslehre, München, Vahlen
Exler, M. (2009): Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne, NWB Verlag
Horváth, P. (2006): Das Controllingkonzept, Der Weg zu einem wirkungsvollen Controllingsystem, München, Dt. Taschenbuch Verlag
Thommen, J.-P. & Achleitner, A.-K. (2009): Allgemeine Betriebswirtschaftslehre, Umfassende Einführung aus managementorientierter Sicht, Wiesbaden, Gabler
Wöhe, G. (2002): Einführung in die Allgemeine Betriebswirtschaftslehre, München, Vahlen
planned learning activities and teaching methods:
Integrated course, case studies, discussion, group work
Integrated course, case studies, discussion, group work
assessment methods and criteria:
Final examination
permanent monitoring
Final examination
permanent monitoring
language of instruction:
German
German
work placement(s):
not applicable
not applicable
course-hours-per-week (chw):
2.00
2.00
