Inhalt

[ 515MACOGOCK20 ] KS Basics of Management Accounting

Versionsauswahl
(*) 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 Karin Niederwimmer 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme Business Administration 2024W
Objectives The course aims to teach students the basics of (operational) controlling: Classification of controlling, controlling concepts and objectives as well as basic functions. Controller roles, the effects of digitalization and organizational aspects of controlling will be discussed. Students should master the basics of planning, controlling and information supply. Selected planning and controlling instruments are to be worked out together in the course using calculation examples. In addition, students should reflect on the specifics of controlling in SMEs, family businesses and controlling in an international context. The target group of the course are students who choose Controlling as a minor or major.
Subject (*)
  • Grundlagen des Controllings (historische Entwicklung und Controlling-Konzeptionen)
  • Informationsversorgungs-, Planungs- und Kontrollfunktion des operativen Controllings
  • Controller-Rollen, Auswirkungen der Digitalisierung und Organisation des Controllings
  • Integrierte Unternehmensplanung und -kontrolle in Form von Rechenbeispielen
  • Weitere Instrumente des operativen Controllings
  • Diskussion ausgewählter Beiträge zum Controlling
  • Controlling in KMU und Familienunternehmen
  • Controlling im internationalen Kontext
  • Vorträge aus der Praxis
Criteria for evaluation (*)Klausur sowie Reflexion als interaktives Element
Methods (*)Vorträge, Powerpoint-Präsentationen, Gruppendiskussion und Flipcharts, gemeinsames Rechnen von Beispielen
Language German
Study material (*)Wird in der LVA bekanntgegeben
Changing subject? No
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority