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Specialization (SP) Module 1: Controlling

Module name (EN):
Name of module in study programme. It should be precise and clear.
Specialization (SP) Module 1: Controlling
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2016
Module code: BBWL-561/661
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0047
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: according to optional course list
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (120 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-561 Business Administration, Bachelor, ASPO 01.10.2012 , optional course
BBWL-561/661 (P420-0047) Business Administration, Bachelor, ASPO 01.10.2016 , optional course
BBWL-2020-561 (P420-0047) Business Administration, Bachelor, ASPO 01.10.2020 , semester 5, optional course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BBWL-120 Cost Accounting
BBWL-220 Cost Management and Tax Theory


[updated 05.09.2019]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Michael Zell
Lecturer:
Prof. Dr. Michael Zell


[updated 05.09.2019]
Learning outcomes:
After successfully completing this module, students will:
 
- be able to reflect upon different aspects of controlling (contents, tasks, goals and functions),
- have mastered the main instruments of operative controlling,
 
  especially for planning, control and deviation analysis, and be able to
  implement them using computer technology (e. g. in Excel),
- be able to assess the necessity and effectiveness of strategic cost management measures,
- be familiar with the key performance indicators and methods for performance management within a company,
 
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
 
-  Controlling _ Tasks and career prospects


[updated 02.01.2019]
Module content:
 
-  Planning, control and deviation analysis
-  Strategic cost management
-  Key performance indicators and value management
-  Performance management
-  Risk management


[updated 02.01.2019]
Teaching methods/Media:
Lecture, exercises, group work and case studies; comprehensive Excel case study for planning and budgeting

[updated 02.01.2019]
Recommended or required reading:
- Horváth, P.: Controlling, München, latest edition.
- Reichmann, T.: Controlling mit Kennzahlen, München, latest edition.
- Gladen, W.: Kennzahlen- und Berichtssysteme, Wiesbaden, latest edition.
- Weber, J., Schäffer, U.: Einführung in das Controlling, Stuttgart, latest
  edition.
- Zell, M.: Kosten- und Performance Management, Wiesbaden, latest edition.


[updated 02.01.2019]
 
[Fri Apr 26 03:32:54 CEST 2024, CKEY=bsm2ca, BKEY=bbw2, CID=BBWL-561/661, LANGUAGE=en, DATE=26.04.2024]