Accounting and Controlling for Energy Economists
level of course unit
Learning outcomes of course unit
After this module, the graduates are in a position to interpret controlling figures and use them for economic analysis. They have the basic knowledge for assessment and comparison of companies.
They possess the key methods to analyze investment and financial decisions in the energy industry.
They will understand the fundamental relationships between the financial and capital market theory.
prerequisites and co-requisites
previous knowledge bachelor
Equity structure for capital companies
Schedule of fixed assets, notes and management report
Balance sheet ratios and accounting policies
Finance types (general finance market, financing on the stock market)
Financial control: capital requirement planning, liquidity and finance planning, cash flow statement, financial figures
Methods for company evaluation
Central investment and financial decisions of companies and for this purpose the relevant financing and capital market theory relationships
recommended or required reading
- Wöhe, Günter (2010) Einführung in die Allgemeine Betriebswirtschaftslehre, München.
- Exler, Markus (2010) Controllingorientiertes Finanz- und Rechnungswesen, Herne. Inhalte: Buchführung, Ansatz- und Bewertungsvorschriften, Finanzierung, Controlling sowie Bilanz-, Erfolgs- und Wertanalyse
assessment methods and criteria
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)
Prof. Dr. Manfred Sargl,Prof. (FH) Dr.-Ing. Roger Weninger
year of study
recommended optional program components
course unit code
type of course unit
mode of delivery