Management Accounting & Controlling

Course contents
  • Internal Accounting and Controlling
    - Definition of Controlling
    - Tasks of controlling
    - Positioning in the company
    - Corporate strategy
    - Time horizon of planning
    - Strategic/Operative Controlling
    - Variance analyses
    - Controlling versus accounting
    - Instruments of controlling
    - Budget preparation in theory and practice
    - Goals and purpose of cost accounting; cost objects
    - Basics: costs, services, attribution, cost processes, instruments
    - Cost type accounting in theory and practice
    - Cost center accounting in theory and practice
    - Cost unit accounting in theory and practice
    - Contribution margin accounting in theory and practice
    - Break Even Point in theory and practice
    - Process cost accounting in theory