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Controlling

Module WI001083

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 sections.

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.

available module versions
SS 2017WS 2015/6

Basic Information

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 workloadContact hoursCredits (ECTS)
180 h 60 h 6 CP

Content, Learning Outcome and Preconditions

Content

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.

Learning Outcome

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.

Preconditions

none

Courses, Learning and Teaching Methods and Literature

Courses and Schedule

TypeSWSTitleLecturer(s)Dates
VO 2 Controlling (WI001083) Friedl, G. Gamarra, Y. Wed, 08:00–09:30, N1179
UE 2 Controlling - Exercise (WI001083) Gamarra, Y.
Responsible/Coordination: Friedl, G.
Fri, 08:00–09:30, 1100

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.

Media

presentations, text books, lecture notes, exercises, lecturio

Literature

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.

Module Exam

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.

Exam Repetition

There is a possibility to take the exam in the following semester.

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