Produktions- und Nachhaltigkeitscontrolling


Produktions- und Nachhaltigkeitscontrolling (Letmathe, V2/Ü2, WS, economics competency, environmental competency, social competency)

On the one hand, companies are under substantial cost pressure, on the other hand they want to shoulder their social and environmental responsibilities. The course provides a relevant framework by incorporating and integrating sustainability-oriented aspects and various controlling approaches based on business model controlling. The approaches provided are based on specific added value architectures (mass production, custom-made production, service production), which are investigated in more detail by means of cases studies.

Module content

- Controlling concept and tasks of controlling
- Strategic production controlling
- Environmental controlling (material flow approaches, evaluation of material and energy flows)
- Social aspects of controlling (social problems of global value chains, social indicators, measurement of social sustainability)
- Controlling approaches for specific production systems (large-scale and mass production, individual and small-scale production, service production)
- Specific controlling approaches (process design and controlling, quality controlling, controlling of cyclical cost relationships, efficiency-based controlling concepts, learning curve-based planning and control systems and CIP controlling)

Learning objectives

Building on the basic course "Accounting and Internal Accounting", students learn specific controlling methods tailored to industrial production. Aspects of social and environmental sustainability will be particularly deepened. Various elements of the course are discussed through integrated case studies.

A specific focus of the interactively structured course is on the following learning objectives:
- Ethical, social and environmental aspects of controlling and corporate decision making.
- Learning of quantitative controlling methods and measurement models
- Critical discussion of the learned contents both in the lecture and in the case study exercise


The course is based on the lecture "Accounting and Internal Accounting" (Accounting I).

Examination performance

The examination consists of either ...
(A) a colloquium (weighting: 50%) and the participation in a written exam (60 minutes, weighting: 50%); or
(B) the successful participation in a written exam (60 minutes; weighting: 100%).

The final form of the examination (A or B) will be announced at the beginning of the second course.