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
Behrens, R. & Feuerlohn, B. (2018) Angewandtes Unternehmenscontrolling: Operative Systeme der Planung, Kontrolle und Entscheidung, München.
Exler, M. (2015) Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne.
Exler, M. & Situm, M. (Hrsg.) (2019) Restrukturierungs- und Turnaround-Management, Berlin.
Gleich, R. & Linsner, R. (Hrsg.) (2019) Integrierte Planung und Steuerung von Erfolg und Liquidität: Die wichtigsten Konzepte, Werkzeuge und Kennzahlen, Freiburg.
Mosler, A. (2017) Integrierte Unternehmensplanung: Anforderungen, Lösungen und Echtzeitsimulation im Rahmen von Industrie 4.0, Wiesbaden.
Exler, M. (2015) Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne.
Exler, M. & Situm, M. (Hrsg.) (2019) Restrukturierungs- und Turnaround-Management, Berlin.
Gleich, R. & Linsner, R. (Hrsg.) (2019) Integrierte Planung und Steuerung von Erfolg und Liquidität: Die wichtigsten Konzepte, Werkzeuge und Kennzahlen, Freiburg.
Mosler, A. (2017) Integrierte Unternehmensplanung: Anforderungen, Lösungen und Echtzeitsimulation im Rahmen von Industrie 4.0, Wiesbaden.
Assessment methods and criteria
• Seminar thesis
• Online questions
• Online questions
Language
German
Number of ECTS credits awarded
2
Share of e-learning in %
33
Semester hours per week
1.5
Planned teaching and learning method
• Blended Learning
Semester/trimester in which the course/module is offered
3
Name of lecturer
Martin Tschandl
Academic year
2
Key figure of the course/module
3
Type of course/module
integrated lecture
Type of course
Compulsory
Internship(s)
no