Controlling and Cost Management


Lecturer:   Prof. Dr. Inge Wulf  
Responsible scientific assistant:   Lucas Kirste, M.Sc.  
Course format:   Lecture + tutorial, free learning forum  
Course catalog number:   S 6617  
Semester hours per week (SWS):   3  

Learning objectives

In addition to the fundamentals of controlling, students are familiar with operational planning, decision-making and control calculations of cost-oriented controlling, taking into account factual and temporal developments, e.g. program and price decisions as well as planned cost and control calculations.

After completion of the module, students have developed action and problem-solving competence in various application areas of cost management and controlling. They are able to apply the instruments of cost management and controlling.


  1. Basics of controlling

  2. Cost-oriented controlling on the basis of full cost accounting: Experience curve and activity-based costing

  3. Cost-oriented controlling on the basis of marginal costing: Break-even analysis, decision support by marginal costing

  4. Cost-oriented controlling on the basis of planning and control accounts: Planned costing and variance analyses

  5. Product controlling based on cost management: Target costing, life cycle costing

  6. Key figure-oriented controlling: Key figures and key figure systems