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.


1. Basics of Management Accounting
2. Concepts of Management Accounting
3. Budgeting
4. Incentive Systems
5. Internal Pricing Systems
6. Indicator Systems
7. Balanced Scorecard
8. Cost and Value Management
9. Investment Management


Based on the basics of cost accounting that were taught in the course “Management Accounting and Bookkeeping“, students learn about fundamental techniques and methods of management accounting. Aspects of coordination, of possible defects of coordination instruments, of performance measurement systems as well as of management control will be discussed in depth.
Integrated examples and exercises will deepen the understanding of the main course contents.

The course allows students to acquire the following competencies:

• Combination of existing technical knowledge and abilities with issues of business administration to solve complex business problems
• Critical thinking in business contexts
• Quantitative orientation and applied problem-solving


The course builds on the course “Management Accounting and Bookkeeping“.


Examination (100%, graded, 60min.) The completion of the course requires the successful participation in a written exam (60 minutes).