Module manual




Knowledge from a previous Bachelor's degree in industrial engineering, business administration or business informatics on cost and performance accounting, investment appraisal, financing and controlling.

Teaching methods Lecture/Seminar
Learning target / Competences

Students are able to find solutions to practice-relevant problems through the use of ‘customized’ controlling tools. Establishment of a profile that enables students to successfully enter the field of controlling.

Duration 1 Semester
Hours per week 6.0
Classes 90 h
Individual / Group work: 180 h
Workload 270 h
ECTS 9.0
Requirements for awarding credit points

Module assessment: Written exam (K90) and presentation (RE)
Weighting: 60% K90, 40% RE

Responsible person

Prof. Dr. Rainer Fischer

Recommended semester 1. oder 2. semester
Frequency Annually (ws)

Betriebswirtschaft (Master)
Wirtschaftsingenieurwesen (Master)
Wirtschaftsinformatik (Master)


Advanced Controlling

Type Lecture
Nr. W1158
Hours per week 4.0

The introduction is based on 'classical' controlling topics such as key figures, key figure systems, cost and profit, and loss controlling. This is followed by topics that reflect current debates in the companies. Wherever it makes sense, reference is made to the functional areas of the company. Case studies are used extensively to support the learning objectives, as are presentations by external experts. The course content includes:

  • Key figures/systems (company-wide/functional)
  • Marketing and sales controlling
  • Investment controlling
  • Value management (in connection with working capital management)
  • Restructuring controlling
  • Risk controlling

Keimer, I., Egle U. (ed.): Die Digitalisierung der Controlling-Funktion, Wiesbaden 2020
Gleich, R.: Controlling Challenge 2025, Freiburg 2020
Reichmann, T. et al: Controlling mit Kennzahlen: Die systemgestützte Controlling-Konzeption mit Analyse- und Reportinginstrumenten, 9. ed., Munich 2017
Peemöller, V.H. et al: Bilanzskandale – Delikte und Gegenmaßnahmen, 2. ed., Berlin 2017
Ahlemeyer, N., Burger, A.: Wertorientiertes Controlling – Konzepte und Fallstudien, Konstanz/Munich 2016
Horváth, P. et al: Controlling, 13. ed., Munich 2015
Pepels, W. (ed.): Handbuch Turnaround Management, 2. ed., Berlin 2015 Case Book
Weber, J. et al.: Turnaround - Navigation in stürmischen Zeiten, Weinheim 2011
Dobelli, R.: Die Kunst des klaren Denkens, Munich 2011
Kralicek, P. et al.: Kennzahlen für Geschäftsführer, 5. ed., Landsberg a. L. 2009
Weber, J. et al: Schriftenreihe Advanced Controlling, Weinheim
Gleich, R., Klein, A. (ed.): Der Controlling-Berater, Freiburg and Munich
KSI (Fachzeitschrift Krisen-, Sanierungs- und Insolvenzberatung) on selected topics of restructuring management
Additional literature depending on topics


Type Seminar
Nr. W1159
Hours per week 2.0

Preparation, presentation and defense of a paper on current issues in controlling.


Depending on selected topic
For formal guidelines of academic-scientific working, cf. Theisen, M. R.: Wissenschaftliches Arbeiten, 15. ed., Munich 2011