Industrial Engineering & Management FT
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Managerial Accounting

level of course unit

First cycle, Bachelor

Learning outcomes of course unit

Students are able to:
 differentiate between strategic and operational controlling.
 identify relevant controlling instruments and methods and understand their appli-cation area.
 understand the information procurement process.
 analyse the most important controlling instruments, apply and use them correctly.
 identify organisational structures and consequences for business management.

prerequisites and co-requisites

not applicable

course contents

Roots of controlling, development tendencies, tasks of a controller, objects and or-ganisation, operational controlling, strategic controlling, indicator systems, planning, budgeting and information procurement.
Controlling tools; e.g. break even analysis, life cycle costing, zero-based budgeting, target costing, investment appraisal, FMEA, balanced scorecard, SWOT analysis, shareholder value analysis, portfolio analysis, scenario analysis, etc.

recommended or required reading

 Amann (2014): Management und Controlling, Gabler Verlag Wiesbaden
 Auer (2001): Buchhaltung, Orac Verlag
 Erichsen (2011): Controlling-Instrumente von A-Z, 8. Aufl., Haufe Verlag München
 Gediehn (2010): Management Accounting Practice and Strategic Behaviour, Gabler Verlag
 Horvath (2011): Controlling, 12. Aufl., Vahlen Verlag München
 Reichmann (2011): Controlling mit Kennzahlen, 8. Aufl., Vahlen Verlag München
 Weber (2011): Einführung in das Controlling, 13. Aufl., Schäffer-Poeschel Verlag Stuttgart
 Vollmuth (2011): Controllinginstrumente, Taschenguide, 5. Aufl., Haufe Verlag München
 Horngren, et al. (2012): Introduction to Management Accounting, Prentice-Hall Int.

assessment methods and criteria

Assignment, presentation and exam

language of instruction


number of ECTS credits allocated


planned learning activities and teaching methods


semester/trimester when the course unit is delivered


name of lecturer(s)

Director of Studies

year of study

Second year of studies

recommended optional program components

not applicable

course unit code


type of course unit


mode of delivery

In-class course

work placement(s)

not applicable