Interne Unternehmensrechnung und Controlling

 

Interne Unternehmensrechnung und Controlling (Letmathe, V2/Ü2, SS, economics competency, from SS 2017)

In this course, students will be introduced to various controlling concepts and tools, whereby the focus is on budgeting processes, the determination of transfer prices, the designing of incentive and performance measurement systems, the Balanced Scorecard as well as detailed aspects of added value controlling. Ethical implications of controlling and corporate decisions are also critically discussed.