LFU:online

The aim of this course is to make students familiar with the basic principles and tools of management control (“Controlling”).

Introduction to management control, costing systems, budgeting, transfer pricing, value-based management, control and strategy, performance measures, the roles of controllers.

Lecture with discussion (VO); Cases, exercises, discussion (PS)

according to the Curriculum

to be announced in the first session

Successful completion of the mandatory module according to § 6 Abs.2 Z 2 Internal Cost Accounting as well as of four additional mandatory management modules according to § 6 Abs.2.