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

Level, degree of commitment Specialization module, compulsory elective 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

  • Fundamentals of indicator-based controlling
  • Key figures in cross-sectional functions of controlling
  • Key figures for strategic planning and control

Qualification Goals

After completing this module, students will be able to

  • name the tasks of controlling (both strategic and operational controlling) within an organization and explain the role of key figures in the context of controlling,
  • name, explain and interpret financial and non-financial key figures and
  • apply key figures in the context of external and internal company analysis and thus analyze the strengths and weaknesses of companies and evaluate companies as a whole.

Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

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 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:

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.