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Instructors: Dr. rer. pol. Christian Friedrich; Honorarprof. Dr. Jörg Mayer; 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 and English
Min. | Max. participants:
- | -
Course Contents:
- The annual financial statements as database for statement analysis
- Adaption of the balance sheet
- Analysis of the financial situation and profitability
- Performance measurement systems (part "Bilanzanalyse")
- Fundamentals
- Harvard Balanced Scorecard
- Key success factor-oriented Balanced Scorecard
- Balanced Scorecard and risk management
- Value Based Management
- Corporate management (part "Bilanzcontrolling")
Literature:
Coenenberg A. G. et al.: Jahresabschluss und Jahresabschlussanalyse.
Küting, K., Weber, C.-P.: Die Bilanzanalyse: Beurteilung von Abschlüssen nach HGB und IFRS.
Reichmann, T. et al.: Controlling mit Kennzahlen.
Baetge, J. et al.: Bilanzanalyse.
Horvat, P.: Controlling.
Weber, J., Schäffer, U.: Einführung in das Controlling.
Baum, K.-H. et al.: Strategisches Controlling.
Gladen, W.: Performance Measurement.
Kaplan, R., Norton, D.: Balanced Scorecard.
Preconditions:
Basic knowledge in Financial Accounting (based on the German Commercial Code) is valuable.
Further Grading Information:
After the course the students are able to
- use special knowledge of Balanced Scorecard, Value Based Management and Financial Control Systems to support corporate management.
- understand the functions and objectives of management accounting.
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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