Inhalt

[ 515COVEMCSU20 ] IK Management Control Systems

Versionsauswahl
Es ist eine neuere Version 2021W dieser LV im Curriculum Diploma programme Business Education 2022W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Judith Frei 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Fach Externe Unternehmensrechnung, Fach Interne Unternehmensrechnung, und KS Grundlagen Operatives Controlling
Original study plan Bachelor's programme (*)Betriebswirtschaftslehre 2020W
Objectives In this course the participants learn about Management Control Systems, especially how to use, design and evaluate MCS and what are the different components of a MCS in Profit- and Non-profit Organizations. Students work independently on different topics. They work in groups and present the results in context of a course unit.
Subject
  • Definition of MCS and theoretical framework
  • How to use, design and evaluate MCS
  • Expending students’ knowledge about different parts of MCS, especially Perfor-mance Measurement, Corporate Governance and situational influences on manage-ment
  • Differences and similarities of MCS in PO and NPO
Criteria for evaluation Exam and homework
Methods Lecture, Case Studies, Group work, Exam, Discussion
Language English and French
Study material Literature will be announced in the lecture.
Changing subject? No
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority