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Controlling & Monitoring

Niveau

-

Learning outcomes of the courses/module

The participants:
• recognize the value of accounting, controlling, and monitoring for management purposes and as a key management tool
• are familiar with the concepts, tasks, and methods of controlling and the difference between strategic and operational controlling
• understand the tasks and functions of controlling
• are familiar with key performance indicators for sales
• are familiar with WMZ and Kaufuhr
• are familiar with pre- and post-calculations for: new cars, demonstration cars, used cars, and cars with one-day registrations
• can conduct an ABC analysis
• understand sales funnels
• are familiar with the key performance indicators (KPIs) for all areas of a car dealership and know how to benchmark them, including practical application
• can conduct a SWOT analysis
• can conduct a PEST analysis

Prerequisites for the course

keine

Course content

- Finance, Accounting, and Controlling as Management Tools: Key Performance Indicator Analysis
- Cost Accounting (BÜB, BAB)
- Phases of Support
- Actions in Different Phases
- Strategic and Operational Controlling, Including Controlling Tools for Sales
- Key Performance Indicator-Based Corporate Management, Cost Management, and Efficiency Improvements in Sales
- Key Elements of Investment and Financing Policy

Recommended specialist literature

Schierenbeck, H., & Wöhle, C. B. (2016). Grundzüge der Betriebswirtschaftslehre. In Grundzüge der Betriebswirtschaftslehre. De Gruyter Oldenbourg.
Joos-Sachse, T. (2006). Controlling, Kostenrechnung und Kostenmanagement. Wiesbaden: Gabler.
Rudorfer, M., & Fiedler, R. (Eds.). (2016). Intensivkurs Kostenrechnung: Anschaulicher Einstieg für Studium und Praxis. Springer-Verlag.
Horsch, J. (2015). Kostenrechnung: Klassische und neue Methoden in der Unternehmenspraxis. 2. Auflage, Wiesbaden: Springer.

Assessment methods and criteria

Portfolioarbeit

Language

German

Number of ECTS credits awarded

6

Semester hours per week

Planned teaching and learning method

ILV (Blended Learning)

Semester/trimester in which the course/module is offered

2

Type of course/module

Type of course