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This entry is from Winter semester 2021/22 and might be obsolete. You can find a current equivalent here.

KPI-based Management Accounting
(dt. Controlling mit Kennzahlen)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Lecture mit begleitender recitation class. Zusätzlich Vorträge von and Diskussion mit Persönlichkeiten aus der Praxis.,
180 hours (attendance: 44 hours, preparation and follow-up: 68 hours, exam preparation: 68 hours)
Credit points,
formal requirements
6 CP
Course requirement(s):
Examination type: Written examination
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Marc Steffen Rapp


The module includes a basic introduction to the ratio-based controlling of companies. After a discussion of the term ''controlling'' and its delimitation, the discussion of ratio-based controlling takes place along concrete issues and against the background of the corporate coordination problems to be solved.

Qualification Goals

Upon completion of the module, students will be able to,

(1) explain the essential instruments and key figures of controlling,

(2) apply, critically evaluate, and further develop them,

(3) understand the challenges that controlling faces.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Informatics, this module can be attended in the study area Specialization Modules in Business Administration.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.

Recommended Reading

(not specified)

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2021/22. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.