I. Controlling for Successful Corporate Management
- Controlling as management process of defining goals, planning and management control
- Objectives and Key Results (OKR)
- Controller as business partner – understanding of roles and necessary competences
- With contribution margin accounting to the right decision – Why are full costs unsuitable for internal management?
- Break even chart, price volume changes, variance analysis and cost structure
- Future-oriented controlling – successfully leading of variance analysis meetings and deriving action
II. Important Connections between Management Accounting and Financial Accounting
- Details of profit and loss account, balance sheet and cash flow statement
- Cost summary and cost of sales method
- Differences between German GAAP (HGB) and IFRS
- Holistic thinking and acting in controlling – from vision and strategy to management of operational business
- The ROI-tree for sensitivity analysis and simulation
- Derivation of profit target over the capital costs
- Case study on planning / budgeting
III. Planning, Budgeting, Variance Analysis and Forecast
- Integration of strategic and operational planning
- Modern budgeting and rolling forecast
- Application of strategic instruments (SWOT, five forces, product portfolio, potential profile, strategic form, business model canvas)
- Cost center planning and variance analysis
IV. Development and Building Blocks of the Controlling System
- The accounting panorama – connections of contribution margin accounting, product costing and cost center accounting
- Calculation and sales price determination on the basis of various practical examples
- Case study on strategic planning
V. Trends and Developments in Controlling
- Digitization – business model, products, processes and data
- Future development for controllers
I. Controlling for Successful Corporate Management
- Controlling as management process of defining goals, planning and management control
- Objectives and Key Results (OKR)
- Controller as business pa ...
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