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Financial Controlling

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students master selected financial controlling instruments which include important elements of a management accounting system such as cost accounting, financial statements and budgeting. They understand the important aspects of annual accounts and can analyze the key figures of annual accounts. Students are introduced to the importance of an internal control system (ICS) and encouraged to critically question topics in finance and accounting. They can do simple calculations and create a simple financial plan and budget.

prerequisites and co-requisites

not applicable

course contents

Basic cost accounting and financial controlling: tasks and targets
Internal financial controlling systems in companies
Strategic controlling
Important controlling tasks such as budgeting, target-actual comparison and action planning
Operative controlling
Cost accounting: full cost accounting, direct costing, cost price estimate, cost-type accounting, cost center accounting, cost unit accounting and sales calculation
Financial and liquidity planning
Balance sheet analysis, key figures and Quick Test

recommended or required reading

Exler, M. (2009): Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne, NWB Verlag
Horváth & Partners (2009): Das Controllingkonzept. Der Weg zu einem wirkungsvollen Controllingsystem, München, Beck Wirtschaftsberater im dtv
Schauer, R (2013): Betriebswirtschaftslehre, 4. Auflage, Wien, Linde Verlag
Weber, J. & Schäffer, U. (2011): Einführung in das Controlling, Stuttgart, Schäffer-Poeschel
Ziegenbein (2012): Controlling, Ludwigshafen, Kiehl Friedrich Verlag GmbH

assessment methods and criteria

written examination

language of instruction


number of ECTS credits allocated


planned learning activities and teaching methods

integrated course, case studies, discussion, group work

semester/trimester when the course unit is delivered


name of lecturer(s)

MMag. Sandra Maier

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