This Module is offered by Chair of Management Accounting (Prof. Friedl).
This module handbook serves to describe contents, learning outcome, methods and examination type as well as linking to current dates for courses and module examination in the respective
Module version of SS 2017 (current)
There are historic module descriptions of this module. A module description is valid until replaced by a newer one.
Whether the module’s courses are offered during a specific semester is listed in the section Courses, Learning and Teaching Methods and Literature below.
WI001083 is a semester module
in German language
at Bachelor’s level
which is offered in winter semester.
This Module is included in the following catalogues within the study programs in physics.
- Catalogue of soft-skill courses
|Total workload||Contact hours||Credits (ECTS)|
The module introduces students to the basics and instruments of controlling and management accounting. It covers topics such as planning & control, personnel management and coordination, organization in management systems, budgeting and target development, performance indicators, and transfer-pricing-systems.
The intended learning outcomes of this module are: (1) students will be able to remember and understand the basic concepts, tasks and conception of controlling systems and coordination systems (e.g. coordination-oriented controlling conception, instruments of coordination, relationship between planning and controlling); (2) they will be able to analyze problems concerning the coordination of planning and control in management systems; (3) they will be able to apply the newly acquired knowledge to solve these problems.
Courses and Schedule
Learning and Teaching Methods
The module consists of a lecture and a tutorial. During the lectures the contents are delivered by presentations and discussions. The students are inspired to improve the acquired knowledge by studying the suggested literature. In the tutorials the students apply the acquired knowledge in solving exercises and implementing case studies. There will also be a guest speaker who will show the students the application of various controlling tools in practice.
presentations, text books, lecture notes, exercises, lecturio
Küpper, H.-U. und Friedl, G. und Hofmann, C. und Hofmann, Y. und Pedell, B.: Controlling: Konzeption, Aufgaben, Instrumente, 6. Auflage, Stuttgart 2012.
Ewert, R. und Wagenhofer, A. (2008): Interne Unternehmensrechnung, 7. Auflage, Berlin u.a. 2008.
Description of exams and course work
The examination consists of a 60-minute written exam. The only aid permitted is a non-programmable calculator. Students answer theoretical questions about concepts, tasks and instruments of controlling and management accounting. Futhermore, they apply instruments to solve examplary problems of management accounting, discuss the adequacy of instruments to solve these problems and interpret their results. By answering these questions, students show how far they are able to (1) remember and understand the basic concepts, tasks and conception of controlings systems, (2) analyze problems concerning coordination of planning and control in management systems and (3) apply adequate instruments of controlling to solve these problems.
There is a possibility to take the exam in the following semester.