Methodological Competence
- Reproduce the basic instruments and techniques of operative controlling.
- Understand the responsibilities and methodologies of operative controlling, as well as the meaning of subject-specific modes of expression and can reconstruct the underlying situation using the instruments of operative controlling.
- Apply the most important basic instruments in the field of financial management based on principles of short, medium and long term planning and are able to compile income budgets, current accounts and budgeted balance sheets.
- Analyze concrete situations for their relevance to controlling, and are able to condense various budgeting techniques for different business divisions ( partial budgets, such as e.g. sales budget, production budget, purchasing and storage budget, personnel budget, overheads budget, investment budget) into one overall budget or, in reverse, to divide the overall budget into partial budgets.
- Propose, for periodic audits, the necessary control mechanisms from a seasonal and textual view.
- Evaluate and assess their own work based on subsequent, jointly compiled or given solutions.
