Controlling

Supervisor

Andreas Otto, Christoph Nie?er

---

Contents

After a conceptual introduction, in which controlling is primarily characterised as ensuring the rationality of operational decisions, instruments for "scorecard keeping" (partial cost accounting, key figure systems, activity-based costing) and for "attention directing" (corporate planning, planning and reduction of overheads, standard costing, target costing) are taught. Furthermore, instruments of strategic controlling are discussed. The lecture concludes with explanations on the controlling of "sustainability". The lecture "Digital Tools for Controlling and Logistics", which also takes place in the summer semester, addresses issues relating to IT support for controlling.

---

Information for international students on the ERASMUS programme

Students who require attendance certificates should ask the member of the teaching staff to confirm their attendance after each lecture or exercise.

Students who take part in courses and examinations will receive certificates on which grades and ECTS are noted. As it is usually not possible for foreign students to register for examinations via Flex-Now, registration is accepted at the chair's office. Information on the examinations and the registration deadlines will be announced in good time on our homepage and on the notice board in the glass case (opposite the Departmental Library of Economics).

Announcement: Erasmus exam in the summer semester 2025

The Erasmus examination in Controlling will take place in the summer semester 2025. Further information and registration details can be found on GRIPS (external link, opens in a new window).