International Industrial Management

Cost accounting and Management Accounting (Controlling)

Integrated course, 3.00 ECTS


Course content

• Basics of leading with figures
• Subsystems of corporate accounting, in particular book keeping and cost accounting
• Integrated planning & budgeting
• Management accounting:
- Management accounting cycle and instruments
- Profitability analysis
- Forecasting
- KPI systems

Learning outcomes

The students are able to
• describe certain fields of business accounting, including the major contextual topics and economic flow variables.
• understand the basic structure and funtionality of accounting systems.
• understand the calculation logic and significance of a profitability analysis.
• conduct an intergrated plan and budget based on a configured example
• explain the changing tasks of an IT division in accordance with currently valid examples.
• analyse IT management queries and solve issues such as IT security (data security, access security, failure safety), IT risk management and management of an "IT Enterprise Architecture".
• explain the technical and organisational functions of an ERP system.
• depict the integrated relationships of industrially relevant core modules in an ERP system.
• model concepts for production planning and control.
• adapt complex production systems
• identify and evaluate potential in production
• describe QM systems in a business/industrial context from both a technical and a business perspective.
• apply current QM models such as ISO 9000 in a simulated company.
• Evaluate the context and consequences of QM and quality assurance.
• Derive strategic criteria for QM concepts, based on case studies

Recommended or required reading and other learning resources / tools

• Coenenberg, A. et al.: Kostenrechnung und Kostenanalyse
• Haberstock: Kostenrechnung II – (Grenz-) Plankostenrechnung
• Egger/Winterheller: Kurzfristige Unternehmensplanung - Budgetierung
• Horváth: Controlling
• Zsifkovits: Logistik
• Brunner/Hanusch: Logistik und Supply Chain Management
• Bergsmann: End-to-End Prozessmanagement
• Nyhuis/Wiendahl/Reichardt: Handbuch Fabrikplanung: Konzept, Gestaltung und Umsetzung wandlungsfähiger Produktionsstätte
• LikerK/Meier: The Toyota Way Fieldbook – A practical Guide for implementing Toyota`s 4Ps
• Grundig: Fabrikplanung: Planungssystematik – Methoden – Anwendungen
• Gucanin, Ane: Total Quality Management with the EFQM Model
• Takeda, Hitoshi: LCIA - Low Cost Intelligent Automation
• Hansen/Neumann/Mendling: Wirtschaftsinformatik
• Alpar et al.: Anwendungsorientierte Wirtschaftsinformatik: Strategische Planung, Entwicklung und Nutzung von Informationssystemen
• Abts et al. Masterkurs Wirtschaftsinformatik: Kompakt, praxisnah, verständlich

The lecturer agrees to communicate an updated list of recommended literature in accordance with the syllabus.
• Controller Magazin
• Zeitschrift für Controlling
• Logistik inside
• ERP Management
• Wirtschaftsionformatik

Mode of delivery

Integrated Lecture

Prerequisites and co-requisites

comparable Bachelor's degree

Assessment methods and criteria

Exam & continuous assessment