Financial Planning and Controlling (ILV)

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Course lecturer:

DI Dr.

 Peter Schmidl
Course numberM2.07850.30.260
Course codeFPCT
Curriculum2015
Semester of degree program Semester 3
Mode of delivery Presencecourse
SPPW2,0
ECTS credits3,0
Language of instruction German

Students know the relationship between strategic planning, operational planning and budgeting, the main functional areas related sub-plans (including sales plan, production plan, procurement plan) and cross-functional partial plans (including financial and investment plans) and their Zusammenhänge.Darüber, they can key instruments to operational planning (among other things, standard costing, variance analysis) apply, explain the different budget categories that explain the methodology of budgeting, explain the connection to the liquidity and the link with liquidity objectives. You can assign the most important instruments for the management of cost levels and cost structure, explain key concepts and tools and apply (such as, product lifecycle costing, target costing, process costing).

Fundamentals Business Management and Controlling

Controlling and operational planning sub-plans and integrated business planning budget types, key figures and methodology of budgeting preparations for investment decision range profile analysis / target-actual comparisons / GAP analysis target CostingProzesskostenrechnungPlankostenrechnung

Horváth, P. (2011): Controlling, 12., vollständig überarbeitete Auflage, Vahlen Verlag, MünchenRieg, R. (2008): Planung und Budgetierung, Gabler Verlag, WiesbadenMussnig, W. ; Bleyer, M. ; Giermaier, G.: Controlling für Führungskräfte, 2., aktualisierte Auflage, Wien 2011.Götze, U. : Kostenrechnung und Kostenmanagement, 5. Auflage, Springer Verlag, Heidelberg et al. 2010.Matzler, K., Müller, J., Mooradian T. A.: Strategisches Management. Konzepte und Methoden, Wien 2011Mussnig, W. ; Mödritscher, G. (Hrsg): Strategien entwickeln und umsetzen, 2., aktualisierte Auflage, Wien 2013.

Integrated course (ILV)