Rechnungswesen & Controlling II

Lehrinhalte

- Fundamentals of strategic, operational and financial corporate management
- Target and control levels of the company
- Success and liquidity as management parameters
- Relationship between financial and operational management
- Conflict of objectives between security, cost of capital and target return on investment
- Link between operational and strategic management
- Cycle concept of success potential, success and liquidity generation
- Planning relationship between strategic, operational and financial management

- Introduction
- The concept of controlling
- Structure of the lecture
- Strategic Operational Controlling
- Strategic Controlling
- Basic questions of strategic controlling
- The process of strategic planning
- The strategic cube
- Goals and tasks of strategic planning
- Process of corporate planning
- Determination of corporate goals
- Strategic analysis
- Strategic control
- Scenario management
- Operational conrolling
- Operational planning
- Conversion of plans into budgets
- Characteristics of operational control
- The control process
- Control at business unit level
- Control of standard operational plans
- Control in the real goods process
- Control in the value circulation process
- Operational project control as a special case
- Summary

- Balanced Scorecard
- Traditional performance measurement systems
- Performance measurement systems
- The concept of the Balanced Scorecard
- The Key Performance Indicator System
- The financial perspective
- The customer perspective
- The internal or business process perspective
- The potential perspective
- The management system
- Cause-effect relationships
- Summary

Studiengang

Bachelorstudiengang Unternehmensführung in der Tourismus- und Freizeitwirtschaft