Main content

Controlling
(dt. Controlling)

Level, degree of commitment Basic module, required module
Forms of teaching and learning,
workload		 Lecture (2 SWS) and recitation class (2 SWS),
(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. IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Marc Steffen Rapp

Contents

Translation is missing, sorry. German original:

Inhalte des Moduls sind u.a.

· Grundlagen der Kosten- und Leistungsrechnung

  • Kostenarten, Kostenstellen und Kostenträger
  • Deckungsbeitragsrechnung
  • Prozesskostenrechnung
  • Plankostenrechnung und Budgetierung
  • Kostenmanagement, Leistungsmessung und -bewertung

Qualification Goals

Translation is missing, sorry. German original:

Studierende sind nach Abschluss des Moduls in der Lage,

  • grundlegende Begrifflichkeiten und Vorgehensweisen der Kostenrechnung zu benennen, zu erläutern und voneinander abzugrenzen
  • verschiedene Ansätze der Kostenrechnung zu erläutern und anzuwenden und Vor- und Nachteile der Ansätze kontextual einzuordnen sowie
  • Maßnahmen des Kostenmanagements zu entwickeln und einzuordnen.

Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module must be completed in the study area Business and Economics Focus Area: Accounting and Finance.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2025/26. 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:

  • Winter 2016/17 (no corresponding element)
  • Summer 2018 (no corresponding element)
  • Winter 2018/19 (no corresponding element)
  • Winter 2019/20 (no corresponding element)
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)
  • Winter 2025/26

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.