Module manual


Controlling 1


Knowledge from the general business administration course, comprehensive knowledge in cost and activity accounting

Teaching methods Lecture
Learning target / Competences

The aim of the course is to develop the understanding that controlling is a cross-functional management tool providing strategic and operational support for the entrepreneurial decision-making and management process. Students acquire a sound knowledge of the methods, instruments and procedures of planning, controlling and information supply systems, with which they can analyze any deviations and develop appropriate measures to eliminate them.

Duration 1 Semester
Hours per week 4.0
Classes 60 h
Individual / Group work: 90 h
Workload 150 h
ECTS 5.0
Requirements for awarding credit points

Written exam (K90)

Responsible person

Prof. Dr. Michael Otte

Recommended semester 3. Semester
Frequency Every sem.

Bachelo’s degree programs:
Betriebswirtschaft Logistik und Handel


Basic Controlling

Type Lecture
Nr. W0115
Hours per week 4.0
  • The role of controlling in the company
  • Planning and budgeting
  • Decision calculations
  • Deviation analyses
  • Cost management and target costing
  • Transfer pricing
  • Value-oriented controlling
  • Key figures and key figure systems (e.g. balanced scorecard)

Reichmann, T/Kißler, M./Baumöl, U.  (2017): Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption, 9. ed., Munich 2017.
Weber, J./Schäffer, U. (2020): Einführung in das Controlling, 16. ed. Stuttgart.
Brühl, R. (2016): Controlling, 4. ed., Munich 2016.
Horváth, P./Gleich, R./Seiter, M. (2015): Controlling, 13. ed., Munich 2015.
Baum, H.-G./Conenberg, A./Günther, T. (2014): Strategisches Controlling, 5. ed., Stuttgart 2014.