Integrated Planning & Control Systems
Niveau
3rd semester Master: 1st Study cycle
Learning outcomes of the courses/module
The students:
• are able to create a complete integrated planning using software.
• can set up a reporting in the reporting system as a basis for control decisions.
• know the basics for creating a going concern forecast.
• are able to create a complete integrated planning using software.
• can set up a reporting in the reporting system as a basis for control decisions.
• know the basics for creating a going concern forecast.
Prerequisites for the course
3rd semester Master: no details
Course content
• basic knowledge of forecasting and its active application in practice
• building up of an integrated planning and control system (PAC) taking into account the corporate strategy
• limits of budgeting and alternative concepts (better, advanced, beyond budgeting, modern budgeting)
• instruments of analysis (target/actual comparison) in controlling • building up of reporting and essential design elements in reporting as a basis for control decisions
• data preparation and visualization to different addressees
• building up of an integrated planning and control system (PAC) taking into account the corporate strategy
• limits of budgeting and alternative concepts (better, advanced, beyond budgeting, modern budgeting)
• instruments of analysis (target/actual comparison) in controlling • building up of reporting and essential design elements in reporting as a basis for control decisions
• data preparation and visualization to different addressees
Recommended specialist literature
Baumüller, J., Hartmann, A., & Kreuzer, C. (201). Integrierte Unternehmensplanung: Grundlagen, Funktionsweise und Umsetzung. Wien: Linde Verlag.
Bungartz, O. (2020). Handbuch Interne Kontrollsysteme (IKS): Steuerung und Überwachung von Unternehmen. Berlin: Erich Schmidt Verlag.
Exler, M. W., & Situm, M. (Hrsg.) (2025). Restrukturierungs- und Turnaround-Management: Strategien, Erfolgsfaktoren und Best Practice für die Transformation. Berlin: Erich Schmidt Verlag.
Gleich, R., & Linsner, R. (Hrsg.) (2019). Integrierte Planung und Steuerung von Erfolg und Liquidität. Freiburg: Haufe
Prell-Leopoldseder, S. (2021). Einführung in die Budgetierung und integrierte Planungsrechnung. Wien: Linde Verlag.
Bungartz, O. (2020). Handbuch Interne Kontrollsysteme (IKS): Steuerung und Überwachung von Unternehmen. Berlin: Erich Schmidt Verlag.
Exler, M. W., & Situm, M. (Hrsg.) (2025). Restrukturierungs- und Turnaround-Management: Strategien, Erfolgsfaktoren und Best Practice für die Transformation. Berlin: Erich Schmidt Verlag.
Gleich, R., & Linsner, R. (Hrsg.) (2019). Integrierte Planung und Steuerung von Erfolg und Liquidität. Freiburg: Haufe
Prell-Leopoldseder, S. (2021). Einführung in die Budgetierung und integrierte Planungsrechnung. Wien: Linde Verlag.
Assessment methods and criteria
Exam
Seminar paper
Seminar paper
Language
German
Number of ECTS credits awarded
2
Semester hours per week
Planned teaching and learning method
A part of the course will be covered through e-learning. This involves a combination of online phases (an inductive method for independently developing knowledge and practicing tasks) and in-person phases (a deductive method in which support is provided during the learning process and knowledge is also conveyed through lectures).
Semester/trimester in which the course/module is offered
3