Budgeting & Controlling

first cycle, Master

The participants:
• have a basic understanding of controlling and budgeting.
• have deepened their existing basic knowledge of cost accounting and controlling and can use it to create and analyze budget and variance analyses.
• are able to interpret figures and derive measures from them.
• are familiar with various modern controlling and budgeting tools and their advantages and disadvantages.
• are familiar with the specifics of budgeting and controlling in relation to cultural and sports organizations.

not applicable

• Classification of controlling in business administration
• Basic knowledge of controlling
• Various controlling and budgeting instruments: cost accounting, budgeting, financing
• Analysis of annual financial statements
• Interpretation of figures and evaluation of measures
• Practical examples

Auer, K. V. (2022): Kennzahlen für die Praxis, SWK-Sonderheft, 2. Aufl., Linde Verlag Wien
Britzelmaier, B. (2013): Controlling Grundlagen, Praxis, Handlungsfelder, Pearson
Coenenberg, A. G., Schulze, W. und Haller, A. (2024): Jahresabschluss und Jahresabschlussanalyse, 27. Aufl., Schäffer-Poeschel Verlag
Deyhle, A., Steigmeier, B. und Autorenteam (1993): Controller und Controlling, Verlag Paul Haupt Bern – Stuttgart - Wien
Schierenbeck, H. und Wöhle, C.B. (2016): Grundzüge der Betriebswirtschaftslehre, 19. Aufl., De Gruyter Oldenbourg

Exam

German

4

integrated course

1