General information:
The lecture "Controlling" is for Bachelor students of the TUM-BWL study program with the major subject in Finance & Accounting and for Master students of different subjects (as an elective course). Further details are available at the students office of the supervising faculty.
Lecturer: Prof. Dr. Gunther Friedl
Lecture: Wednesday 8 AM - 9:30 AM in HS N1179 (Wilhelm-Nusselt-Hörsaal)
Lecturer tutorial: Marc Mehrer, M.Sc.
Tutorial: Friday 8 AM - 9:30 AM in HS 1100
Language: German
SWS/credits: 4 SWS / 6 ECTS (lecture with exercise)
Lecturio: The lecture and tutorial will be recorded and made available on www.lecturio.de.
Exam date: Exam date to be defined. Registration via TUM-online is required.
Content:
Teaching objectives:
After a general description of controlling, the students will be introduced into the tasks and instruments of controlling. Therefore, the emphasis is on the theoretical understanding and the practical usage via exercises to apply the coordination instruments like transfer pricing and budgeting.
Guest sessions will enrich the lectures with practical content. The dates will be published soon on this webpage. Please note, that the guest lectures are usually not recorded on Lecturio. Nevertheless, the content will be relevant for the exam.
In the corresponding exercises, the content of the lecture will be used in examples and discussed together with old exam questions to deepen the understanding. The exercise tasks for the exercise lectures should be prepared.
Structure of the lecture:
Part 1: Introduction
1. General description of controlling
Part 2: Isolated coordination instruments of the controlling
2. Coordination of the information systems in the directing system
3. Coordination of the planing in the directing system
4. Coordination of the monitoring in the directing system
5. Coordination of the human resources in the directing system
6. Coordination of the organisation in the directing system
Part 3: Interconnected coordination instruments of the controlling
7. Budgeting systems
8. Key figures and targets
9. Transfer prices
Basic literature of the lecture:
Ewert, R. und Wagenhofer, A.: Interne Unternehmensrechnung, 8. Auflage, Berlin u.a. 2014.
Friedl, G. und Hofmann, C. und Pedell, B.: Kostenrechnung – Eine entscheidungsorientierte Einführung, 3. Auflage, München 2017.
Friedl, G. und Pedell, B.: Controlling mit SAP, 7. Auflage, Wiesbaden 2017.
Horváth, P.: Controlling, 13. Auflage, München 2015.
Küpper, H.-U. und Friedl, G. und Hofmann, C. und Hofmann, Y. und Pedell, B.: Controlling: Konzeption, Aufgaben, Instrumente, 6., überarb. Auflage, Stuttgart 2013.
Schweitzer, M. und Küpper, H.-U.: Systeme der Kosten- und Erlösrechnung, 11. Auflage, München 2016.
Weber, J. und Schäffer, U.: Einführung in das Controlling, 15. Auflage, Stuttgart 2016.