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Controlling 2

Prerequisite

Basic controlling; Comprehensive knowledge of cost and activity accounting, bookkeeping, balance sheet preparation

Teaching methods Lecture/Excercise/Seminar
Learning target / Competences

The participants understand the business-management interrelationships in both national and international activities and learn to organize, plan and control them, to analyze deviations, and to steer the company according to its corporate objectives with the help of suitable management tools.
Students also learn to review, present in a structured manner, analyze, and critically evaluate the state of the literature on current issues of controlling. Furthermore, they acquire competencies related to the independent preparation of a scientific-academic paper.

Duration 1 Semester
Hours per week 6.0
Overview
Classes 90 h
Individual / Group work: 150 h
Workload 240 h
ECTS 8.0
Requirements for awarding credit points

Integrated Corporate Management and Business Game:
Written exam (K60) and oral presentation (RE)
Weighting: 75% K60, 25% RE

Controlling Seminar: Term paper and oral presentation (HA+RE)
Weighting: 75% HA, 25% RE

Responsible person

Prof. Dr. Michael Otte

Recommended semester 4. Semester
Frequency Every sem.
Usability

Bachelor's degree program:
Betriebswirtschaft

Lectures

Integrated Corporate Management

Type Lecture
Nr. B+W0170
Hours per week 2.0
Content

Implementation and application of planning, control and information instruments to support decision-making and control processes in accordance with corporate objectives and using selected practical case studies

Literature

Horváth, P./Gleich, R./Seiter, M. (2020): Controlling, 14. ed., Munich 2020.
Reichmann, T.: Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption mit Analyse- und Reportinginstrumenten, 9. ed., Munich 2017.
Ewert, R.; Wagenhofer, A.: Interne Unternehmensrechnung, 8. ed., Berlin et al. 2014.
Götze, U.: Kostenrechnung und Kostenmanagement, 5. ed., Berlin et al. 2010.

Corporate Management Business Game

Type Lecture/tutorial
Nr. B+W0171
Hours per week 2.0
Content

The business decisions that have to be made to succeed in (international) competition on the market are simulated in exemplary ways. Strategic and operational decisions have to be taken for different kinds of entrepreneurial situations.

Literature

Documents for the business game will be handed out during the first session.
Gleißner, W./Wolfrum, M. (2019): Risikoaggregation und Monte-Carlo-Simulation, Wiesbaden 2019.
Reichmann, T.: Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption mit Analyse- und Reportinginstrumenten, 9. ed., Munich 2017.

Controlling Seminar

Type Seminar
Nr. B+W0143
Hours per week 2.0
Content

The business decisions that have to be made to succeed in (international) competition on the market are simulated in exemplary ways. Strategic and operational decisions have to be taken for different kinds of entrepreneurial situations.

Literature

Basic reference for scientific-academic work:
Theisen, M. (2021): Wissenschaftliches Arbeiten, 18. ed., Munich 2021.
Further literature related to the specific topic at hand will be recommended in class.

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