Rechnungswesen & Controlling II
Lehrinhalte
  • Prof. MMag. Dr. h.c. Ernst Madlener:
    - An introduction to the terminology and tools of costing and calculation
    - Expenditure, expense, and cost
    - Techniques of cost type, cost center, and cost unit accounting (cost
    conversion sheet, cost distribution sheet, calculation)
    - Actual costing and budget costing
    - Costing as an control instrument (opportunity costs - optimization programs
    excluding or including bottleneck, bottom price, break-even analysis, and
    sensitivity analysis; the fundamentals of target costing)
    DDI Dr. Helmut Erich Mößmer:
    - The basics of strategic, operational, and financial management control
    - Corporate objective and management control levels
    - Success and liquidity as control parameters
    - The interrelation of financial and operational management control
    - Conflicting goals of security, capital costs, and target return
    - The combination of operational and strategic management control
    - The circular concept of success potential, success and liquidity creation
    - The planning context of strategic, operational, and financial management
    control
    - Introduction
    - The concept of management accounting
    - Course outline
    - Strategic versus operational management accounting
    - Strategic management accounting
    - Fundamental issues of strategic management accounting
    - The strategic planning process
    - The strategic cube according to Steinmann and Schreyögg
    - The goals and responsibilities of strategic planning
    - The business planning process
    - Defining corporate objectives
    - Operational management accounting
    - Operational planning
    - Translating plans into budgets
    - The characteristics of operational management accounting
    - The control process
    - Controlling business activities
    - Controlling operative standard plans
    - Controlling the flow of goods
    - Controlling finances
    - The special case of operational project control
    - Summary
    - Bibliography
    - Balanced Scorecard
    - Motivation
    - Classical indicator systems
    - Performance measurement systems
    - The concept of the balanced scorecard
    - The financial perspective
    - The customer perspective
    - The internal or business process perspective
    - The potential perspective
    - The management system
    - The cause-effect relationship
    - Summary
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