Module manual


Controlling 3


Cost and performance accounting, basic information technology, basic controlling

Teaching methods Lecture/Tutorial
Learning target / Competences

Students acquire skills in the application of the SAP ERP software. They will be able to evaluate software tools and map accounting problems to software systems.
Appropriate methods and instruments will be presented for the essential planning functions in the company.
Students will be able to master the methods and instruments and evaluate their suitability for operational problems.

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

Practical work (PA) and written exam (K90)
Weighting: 2/3 written exam, 1/3 Practical work

Responsible person

Prof. Dr. Michael Otte

Recommended semester 6. Semester
Frequency Every sem.

Bachelor's degree program:
Betriebswirtschaft (Bachelor)


Planning and Analysis Tools in Controlling

Type Lecture/tutorial
Nr. W0173
Hours per week 2.0
  • Practical implementation of strategic and operational controlling tools in the planning and analysis of various functional areas in the company using IT tools
  • Methods for the targeted visualization of analyses
  • Methods for automating controlling tasks using IT tools
  • IT tools for processing and analyzing large amounts of data

Nelles, St. (2019): Excel im Controlling, 4. ed., Bonn 2019.
Nahrstedt, H. (2019): Excel + VBA für Controller, Wiesbaden 2019.
Umrein, D. (2016): Excel im Controlling, Munich 2016.

Business Intelligence im Controlling

Type Lecture/tutorial
Nr. W0183
Hours per week 2.0
  • Automated and efficient preparation of standard reports and analyses for a wide range of recipients (lower to top management) using BI tools.
  • Answering specific questions by analyzing large data sets in real time.
  • Simplification of planning and budgeting through BI applications.

Müller, R. M./Lenz, H.-J. (2013): Business Intelligence, Berlin 2013.
Schön, D. (2018). Planung und Reporting im BI-gestützten Controlling, 3. Aufl., Wiesbaden 2018.
Gluchowski, P./Gabriel, R./Dittmar, C. (2008). Management Support Systeme und Business Intelligence. Computergestütze Informationssysteme für Fach- und Führungskräfte, 2. ed., Berlin 2008.

Application of standard business software in controlling

Type Lecture/tutorial
Nr. W0184
Hours per week 2.0
  • The structures of financial accounting, cost accounting and logistics
  • Definition of the most important SAP organizational terms
  • Entering master data and transaction data in SAP independently
  • Mapping and handling of cross-module business processes in SAP
  • Handling basic transactions of the FI and CO modules of SAP's ERP software

Weber, K. (2019): Schnelleinstieg ins Finanzwesen (FI) mit SAP S/4HANA, Gleichen 2019.
Voigt, N. (2020): Praxishandbuch SAP S/4HANA Controlling, Gleichen 2020.
Eifler, St./Theis, Ch. (2020): Werteflüsse in die SAP-Ergebnisrechnung (CO-PA) unter S/4 HANA, Gleichen 2020.
Wenzel, P. (ed.) (2001): Rechnungswesen mit SAP R/3, Wiesbaden 2001.