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Instructors: Dr. rer. pol. Daniela Hohenfels; Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_Bilanzana./contr.
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German
Min. | Max. participants:
- | -
Course Contents:
- The annual financial statements as database for statement analysis
- Preparation of the balance sheet
- Analyises of the financial situation and profitability
- Systems of financial control (part "Bilanzanalyse")
- Fundamentals
- Harvard Balanced Scorecard
- Critical success factor-oriented Balanced Scorecard
- Balanced Scorecard and risk management
- Value Based Management
- Corporate management (part "Bilanzcontrolling")
Literature:
Küting, K. & Weber, C.-P. (2006): Die Bilanzanalyse (8. Aufl.). Stuttgart: Schäffer-Poeschl.
Baetge, J., Kirsch, H.-J. & Thiele, S. (2004): Bilanzanalyse (2. Aufl.). Düsseldorf: IDW.
Reichmann, T (2001): Controlling mit Kennzahlen und Managementberichten (6. Aufl.). München: Vahlen.
Horvat, P. (2009): Controlling (11. Aufl.). München: Vahlen.
Kaplan, R. & Norton, D. (1997): Balanced Scorecard (übersetzt von Horvat, P.). Stuttgart: Schäffer-Poeschl.Gladen, W. (2008): Performance Measurement. Wiesbaden: Gabler.
Preconditions:
Basic knowledge in Financial Accounting (based on the German Commercial Code) is valuable.
Official Course Description:
Students will acquire knowledge about statement analysis based on the German Commercial Code (part Bilanzanalyse). They will predominantly gain insight in the conception of the Balanced Scorecard, Value Based Management and systems of financial control (part Bilanzcontrolling).
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