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Institute of Management Control and Consulting
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Study programme

In addition to theoretical basic knowledge, the courses focus on practice-oriented learning content. Basic subject content such as operational planning, budgeting and cost management as well as the use of instruments for corporate management are taught. Systems for the timely organisation of opportunities/risks (early detection systems) as well as the basics of crisis management and restructuring are also in the focus of our teaching.

The subject Cost Accounting, Cost Management and Budgeting is part of the subject Core Business Knowledge or Basics in Business Administration (Diploma in Business Education) and comprises the courses KS Basics in Cost Accounting (3 ECTS) and KS Introduction into Cost Management and Budgeting (3 ECTS). It is offered jointly in cooperation with the Institute of Management Accounting.

 

Objectives of the subject: The students have knowledge of the basics of cost accounting, cost management and budgeting and can apply them by means of exercise examples. The results of the calculation methods can be interpreted regarding the background of business management issues. In addition, there is an understanding of the integration of the individual sub-areas of management accounting and their interrelationships. The detailed course contents can be found in the individual courses.

The Minor in Controlling can be taken as an elective subject in the Bachelor's degree programme in Business Administration and the diploma programme in Business Education as well as part of the "Specialisation Field Controlling" in the Bachelor's degree programme in Business and Economics. As a requirement, the subjects Corporate Accounting and Cost Accounting, Cost Management and Budgeting must be completed positively. This subject is offered by the Institute of Management Control and Consulting in cooperation with the Institute of Management Accounting.

 

Objectives of the subject: Students gain knowledge of the functions of management accounting as a control, information supply and decision support tool for management. Students are familiar with the various concepts and instruments of operational and strategic cost management, planning and budgeting from both a theoretical and a practical perspective. Students gain competences in specific focal points of management accounting such as sustainable management accounting and IT systems for management accounting. The detailed course contents can be found in the individual courses.

 

The Minor in Controlling consists of a total of 12 ECTS and is divided into two modules. The module Controlling Basics (6 ECTS) consists of the courses KS Basics of Management Accounting (3 ECTS) and KS Operational and Strategic Cost Management (3 ECTS). After successfully completing this module, the second module Controlling - IT & Sustainability (6 ECTS) can be taken, consisting of the courses KS Sustainable Management Accounting (3 ECTS) and IK IT Systems for Management Accounting (3 ECTS).

 

With the positive completion of all courses, the Minor in Controlling is considered completed. The arithmetic mean of the course grades is used for grading.

The Major in Controlling can be taken as an elective in the Bachelor's degree programme in Business Administration and in the diploma programme in Business Education. This subject is offered jointly by the Institute of Management Control and Consulting and the Institute of Management Accounting.

 

Objectives of the subject: Students gain knowledge of the functions of management accounting as a control, information supply and decision support tool for management. The students are familiar with the various concepts and instruments of operational and strategic cost management, planning and budgeting from both a theoretical and a practical perspective. The students gain competences in specific focal points of management accounting such as sustainable management accounting, IT systems for management accounting as well as the different approaches and logics of the systems of corporate governance. Finally, the students learn to independently examine and critically reflect on controlling-specific issues in a scientific paper.

 

The Major in Controlling consists of a total of 24 ECTS, whereby in addition to the Minor in Controlling (12 ECTS) the following subjects or courses must be completed to the extent of a further 12 ECTS:

 

The subject Advanced Controlling (6 ECTS) consists of the courses IK Management Control Systems (3 ECTS) and IK Strategic Management Accounting (3 ECTS) and can be taken after the successful completion of the module Controlling Basics.

 

The subject Research Seminar in Controlling (3 ECTS) includes the course SE Research Seminar (3 ECTS), which can also be taken after successful completion of the module Controlling Basics.

 

Comprehensive examination in Controlling (3 ECTS): After the positive completion of all modules in the Major in Controlling, a written comprehensive examination of 120 minutes must be passed. The examination refers to the contents of the major.

 

With the positive completion of the comprehensive examination in Controlling as well as all courses, the Major in Controlling is considered completed. Both the grade of the comprehensive examination and the arithmetic mean of the course grades are used for grading.

As part of the Master's programme "Finance and Accounting", the course "Basics in Controlling and Management Accounting" is held in the basic phase in cooperation with the Institute of Management Accounting. In the specialisation "Managerial Accounting", the Institute of Management Control & Consulting offers the intensive courses "Controlling & Business Intelligence" and "Controlling & Consulting". Furthermore, in the area of Special Topics in Management Accounting , the Case Study Seminar and the course Management Accounting for Corporate Groups / Affiliates are held.

For students who would like to write their diploma or master thesis at the Institute, the diploma or master thesis seminar is also offered every semester.

At the Institute of Management Control & Consulting, it is possible to write a cumulative dissertation under the supervision of Univ.-Prof. Dr. Birgit Feldbauer-Durstmüller as part of the PhD programme in Social Sciences, Economics & Business. A cumulative dissertation means that the results of the scientific work are not presented in the form of a monograph, but in the form of a collection of publications or publication manuscripts. The scientific contributions should correspond to a monograph in their entirety. In particular, the publications contained in the cumulative dissertation must be related to each other in a subject-related manner and be connected by an overarching question, which is identified by the topic of the dissertation. Further information can be found in the guidelines for the cumulative dissertation.