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

Department

Master's Program Industrial Engineering & Management