| Detailed information |
| Pre-requisites |
(*)Voraussetzungen gemäß Studienfach Controlling und Management Accounting - auslaufend UND zusätzliche positive Absolvierung KS Budgetierung
|
| Original study plan |
Bachelor's programme Business and Economics 2013W |
| Objectives |
The course focuses on core and base concepts of (operative) controlling procedures, information related aspects, selected planning and controlling tools, and the latest methods in budgeting. The course is aimed at students who have selected controlling and management accounting as a major or specialization subject.
|
| Subject |
Integrated business planning and controlling in the form of case studies
latest methods in budgeting
Additional tools used in operative controlling procedures
Lecture from real-world cases
Core terminology and theoretical base knowledge in the field of Controlling and Management Accounting (historical background, conceptions in controlling)
Information supply, planning, control functions of operative controlling systems.
|
| Criteria for evaluation |
Active in-class participation, mid-term examination, final examination
|
| Language |
German |
| Study material |
(*)jedes Semester wird über KUSSS eine aktuelle Literaturliste zusammengestellt und hochgeladen.
Sonstige Literatur: Kopiervorlage in der Fachbereichsbibliothek für BWL, WIN und Fachsprachen (Managementzentrum 2. Stock) verfügbar
|
| Changing subject? |
No |
| Further information |
Every semester a current list of readings will be created and available for download.
Additional reading: copies available in the subject libraries for Business Administration, Business Informatics and Business Languages (Management Center 2nd floor)
|
| Corresponding lecture |
(*)2CONT1N: KS Operatives Controlling (3 ECTS) ODER
2MA1 KS Grundlagen des Management Accounting (3 ECTS)
|
