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Modulbeschreibung - Cost Controlling
(Controlling)

Nummer
ctrl
ECTS 3.0
Level intermediate
Overview The topics in controlling build an essential component of a company's financial and operative management. In this module, these aspects are discussed under an operative perspective. The module treats reporting, planning and control as well as key tools and concepts in management accounting for decision-making. It bases on the Anglo-Saxon management accounting methodology.
Covered main topics:

  • Reporting concepts: designing of year-end reporting
  • Decision making concepts: incremental analysis, pricing, contribution margin analysis
  • Planning concepts: budgeting, scenarios and sensitivities
  • Control concepts: variance analysis and control process
  • Reference to Swiss cost system for process costing
  • Application of main concepts within one comprehensive case study
  • Further case studies on application of controlling topics
Learning objectives Students are able:

  • To define relevant controlling processes for a specific situation and to select and apply necessary concepts and instruments
  • To analyse operative situations based on management accounting concepts, to interpret the findings and to make improvement proposals
  • To distinguish between the Anglo-Saxon and the Swiss management accounting approach.
Previous knowledge

  • Managerial Accounting (kosr eng): English version recommended
  • Konvergenz Rechnungswesen (krw)
  • English: At least B2 according to CEFR
Exam format Final written exam
Additional information The module will be taught in German and English too. The content will be adapted to the specific practice of the language area.
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