The students have a sound theoretical understanding of controlling, particularly in the area of ​​operational controlling. They are able to independently carry out plan and actual calculations in operational controlling and to interpret and critically evaluate the results. In addition, they are proficient in the application of various forms of presentation and calculation, and are familiar with both their advantages and specific features.

The students are able to:

• LO1: explain the functions and concepts of controlling.
• LO2: define and classify the term controlling precisely and
• LO3: make a clear distinction between operational and strategic controlling.
• LO4: They can also describe and critically discuss the role of controllers and the integration of controlling into the company organization.

The students:

• LO5: master the application of methods for integrated planning accounting
• LO6: as well as for liquidity planning and short-term profit and loss accounting and
• LO7: can apply these in real company situations.

Concept, functions, concepts and history of controlling, definition of operational controlling, integrated planning accounting (performance budget, financial plan, projected balance sheet), liquidity planning, short-term profit and loss account