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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

Translation is missing, sorry. German original:

  • Grundlagen des kennzahlenbasierten Controllings
  • Kennzahlen in Querschnittsfunktionen des Controllings
  • Kennzahlen für die strategische Planung und Kontrolle

Qualification Goals

Translation is missing, sorry. German original:

Studierende sind nach Abschluss des Moduls in der Lage,

  • die Aufgaben des Controllings (sowohl des strategischen wie auch des operativen Controllings) innerhalb einer Organisation zu benennen und die Rolle von Kennzahlen im Rahmen des Controllings zu erläutern,
  • finanzielle und nicht-finanzielle Kennzahlen zu benennen, zu erläutern und zu interpretieren sowie
  • Kennzahlen im Rahmen der externen und internen Unternehmensanalyse anzuwenden und damit Stärken und Schwächen von Unternehmen zu analysieren und Unternehmen in Gänze zu evaluieren.

Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying M.Sc. Computer Science, this module can be attended in the study area Profile Area Business Administration.


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
  • Summer 2018
  • Winter 2018/19
  • Winter 2019/20
  • 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.