The Students

• are able to describe the basic concepts of Management Accounting and Control and name the tasks of the Management Accountant.
  

• can explain the objectives and tasks of Management Accounting and Control.
  

• Identify the Management Accounting and Control concept as part of the management concept.
  

• are familiar with the Management Accounting and Control mindset/management philosophy.
  

• can describe the relationship between the performance indicators liquidity, success and profit potential.
  

• can evaluate the interplay of the performance indicators liquidity, success and profit potential.
  

• name the tasks and mindset of operational and strategic Management Accounting and Control.
  

• identify reporting as the end product of Management Accounting and Control.
  

• assess the impact of digitalization on Management Accounting and Control.
  

none

• Introduction & basics of Management Accounting and Control
  

• Basic questions of information supply, information systems
  

• Planning & control, reporting
  

• Current topics and new developments in Management Accounting and Control
  

Becker, W./Ulrich, P. (eds.) (2022): Handbuch Controlling, 2nd edition, Wiesbaden: Springer Gabler.

Georgopoulos, A./Georg, S. (2021): Requirements for controlling. Effects of big data and digitization on the future competence profile of the controller, Wiesbaden: Springer Gabler.

Deyhle, A. et al. (2010): Manager und Controlling. Kompaktes Controllingwissen für Führungskräfte, Freiburg: Verlag für Controlling / Wissen AC Freiburg.

Ewert, R. /Wagenhofer A. (2023): Interne Unternehmensrechnung, 9th edition, Berlin Heidelberg: Springer.

Losbichler, H. et. al. (2021): Key Performance Indicators for the successful management of companies, Handbuch der betriebswirtschaftlichen Kennzahlen, 2nd edition, Vienna: Linde.

Horváth, P. et al. (2024): Controlling, 15th edition, Munich: Vahlen.

Mussnig, W. et al (2021): Controlling für Führungskräfte, 4th edition, Vienna: Linde.

Weber, J./Schäffer, U. (2022): Einführung in das Controlling, 17th edition, Stuttgart: Schäffer-Poeschel.

Lecture; interactive development of content and exercises in the form of group work; discussion.

Cumulative module grade: The individual course grade of ILV "Controlling " is incorporated into the overall module grade and is weighted in accordance with its assigned ECTS-Credits.
ILV "Controlling" - 2 ECTS Credits
Assessment type: final assessment
Assessment method/s: written exam, case study