Controlling the Public Sector (ILV)


Course lecturer:


 Berndt Ewinger
Specialization AreaPublic Management
Course numberB4.06363.53.110
Course codeContr
Semester of degree program Semester 5
Mode of delivery Presencecourse
ECTS credits2,0
Language of instruction German

The student is aware of the tasks of controlling, the operational and strategic controlling mechanisms, and their specific application in public administration.

Tasks, role, areas of controlling in general and in public administration - The role of the controller in the Public Administration.

Operational instruments:
Product catalog
Cost accounting
Process optimization
ABC analysis
Overhead Value Analysis

Strategic tools:
Strategic Planning
SWOT Analysis
GAP analysis
Scenario technology
Portfolio analysis
Balanced Scorecard
Output-oriented budgeting
Impact statement
Task review

Eschenbach, R., Controlling, Schäffer-Poeschl-Verlag, 2. Aufl., 1996

Promberger, K., Controlling-Handbuch für die öffentliche Verwaltung, Österrreich-Verlag, 1997

Promberger, K., Controlling für Politik und öffentliche Verwaltung, Österrreich-Verlag, 1995

Tauberger, A., Controlling für die öffentliche Verwaltung, Oldenbourg-Verlag, 2008

Weber, J., Konzepte und Instrumente von Controlling-systemen in öffentlichen Institutionen, Poeschl-Verlag, 1990

Individual and group work
Case Studies

Participation in class 20%
Case study 20%
Written exam 60%