Stärken und Schwächen der quantitativen und qualitativen Methoden zur Erfassung der Unternehmenskultur erläutern.
Abstraktes und vernetztes Denken entwickeln.
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.
Professional Competence
Know the responsibilities, functions and methodology of external controlling and reproduce differences from strategic controlling.
Understand operative controlling as an opportunity for financial steering of the company, while considering a previously executed indicator analysis in the fields of, liquidity, stability and profitability.
Apply viable instruments of operative controlling in cases concerning concrete issues and compile cash-flow statements, income budgets, finance plans and budgeted balance for companies with a forward-thinking approach to its management.
Analyze annual accounts of companies by means of selected financial ratios on liquidity, stability and profitability and draw the right conclusion from the analysis of key indicators.
Develop proposals for solutions to given problems (e.g. on overcoming liquidity shortfalls, towards debtor management, towards income optimization etc.), respectively based on arising problems on the part of fellow students in the course concerning special areas of controlling (e.g. investment controlling).
They are able to demonstrate ongoing control over the financial and liquidity situation of a case and to correct mistakes in the plans immediately.
Evaluate instruments of operational controlling on their advantageousness or practicability and can recognize and describe interconnections between accounting and other subjects.
Personal Competence
Perceive their own learning ability and willingness to learn.
Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
Take on responsibility through self-discipline, flexibility and target orientation.
Are characterized by their full commitment, duteousness and reliability.
Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
Social Competence
Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
Assess suggestions for solutions from fellow students, evaluate their own approaches to solutions (ability to criticize).
Distinguish themselves through capacity for teamwork, communication skills and ability to cooperate.
Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
Reproduce accounting techniques in terms of posting records together with balance sheet and income representations.
Understand the work techniques of accounting, as well as the meaning of subject-specific forms of expression and are able to reconstruct the underlying situation when posting records (reading of posted records).
Are able to solve accounting problems, execute measures leading to effects on the fiscal and commercial income, calculate values for income based taxes and adjustments of tax bases, utilize different valuation methods and create a detailed end-of-year report.
Analyze concrete situations for their relevance to financial accounting and compare alternative posting or income recognition techniques.
Record the two income recognition techniques and accounting on a cash basis as two different concepts of income recognition.
Evaluate and assess their own work based on jointly compiled or given solutions
Professional Competence
Know the tasks, functions and methodology of accounting and report on effects of booking records.
Understand accounting as a supplement in the context between commercial and tax provisions, and are able to explain differences between financial statements of different legal forms of businesses (individual companies, partnerships, corporations).
Analyze concrete situations for their relevance to accounting, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
Develop proposals based on given problems or based on questions arising on the part of fellow students in the bookkeeping and accounting course.
Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects.
Personal Competence
organisieren den eigenen Forschungs- und Schreibprozess und sind in der Lage, eigenständig über kritische Punkte hinwegzukommen.
Methodological Competence
wenden die Regeln wissenschaftlichen Arbeitens korrekt und konsistent an.wenden die für die Abfassung der Arbeit gewählte Sprache unter Einhaltung der Grammatikregeln korrekt an.analysieren die ihnen zur Verfügung stehenden Methoden und entscheiden eigenständig darüber, welche Methode(n) zur Beantwortung der Forschungsfrage tauglich sind.wenden die für die Arbeit ausgewählten Methoden korrekt und situationsadäquat an.verdichten die gewonnenen Forschungsergebnisse.weisen auf Möglichkeiten und Grenzen ihrer Arbeit hin.
Professional Competence
wenden Fachterminologie gezielt und korrekt an. analysieren die Quellen und wählen die für die Erstellung der Thesis relevanten aus.setzen ihre Forschungsfrage in Relation zur verwendeten Literatur.kombinieren Fachinhalte des Studiums zur Beantwortung ihrer Forschungsfrage.grenzen das gewählte Thema fortlaufend ab, um das Forschungsvorhaben realisierbar zu halten. argumentieren, warum eine Abgrenzung des Themas bzw. der beigezogenen Literatur ohne Einbusse für die Qualität der Arbeit vorgenommen werden kann.
