Managerial Accounting and Controlling

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Based on the basics of cost accounting that were taught in the course “Bookkeeping and Management Accounting“, students learn about fundamental techniques and methods of management accounting. Aspects of coordination, of possible defects of coordination instruments, of performance measurement systems as well as of management control will be discussed in depth. Integrated examples and exercises will deepen the understanding of the main course contents.

Learning objectives

The interactive course focusses on the following learning objectives:

  • Ethical aspects of management accounting and business decisions
  • Learning of quantitative methods and measurement models of management accounting
  • Critical discussion of the topics learned in the lectures and exercises


  • Basics of Management Accounting
  • Concepts of Management Accounting
  • Budgeting
  • Incentive Systems
  • Internal Pricing Systems
  • Indicator Systems
  • Balanced Scorecard
  • Cost and Value Management
  • Investment Management

General Information

  • Admission prerequisites: The course builds on the course “Bookkeeping & Managerial Accounting“
  • Frequency of offer: every summer semester
  • Scope of course: 4 SWS
  • Examination modalities: written exam (60 minutes)
  • Lecturer: P. Letmathe