Page du cours ✏️

Controlling

FBW134

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Description

• Tasks of controlling / differentiation between controlling and management 
• Introduction to operational, tactical and strategic planning and control 
• Planning direction, planning rhythm, planning calendar 
• Target/actual comparison, target/actual comparison, variance analysis 
• Basic instruments of strategic controlling (e.g. SWOT analysis, standard strategies according to Porter, strategic segmentation, value chain according to Porter) 
• Introduction to budgeting 
• Accounting figures 
• Introduction to important financial ratios (e.g. profitability, cash flow) and ratio systems (e.g. balanced scorecard, Du Pont scheme) 
• Benchmarking 
• Introduction to reporting 
• IT in controlling (e.g. Excel, databases)

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Crédits ECTS

5

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Langue d'enseignement

Deutsch

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Langue d'examen

Deutsch

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Langue des supports pédagogiques

Deutsch

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Acquis d'apprentissage fondamentaux

CL8 - IEB/CE5 - IEB

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Entité de gestion (faculté)

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