EXPORT-ORIENTED MANAGEMENT - IMC Fachhochschule Krems

3 rd Semester (FALL)
Controlling
Semester Hours per week Subject code ECTS
Fall 2 COTR 3
Learning Outcomes / Course Objectives
Upon completion of this course students will:
� be familiar with the concept of controlling and controllership.
� develop an understanding of strategic controlling and budgeting.
� know the context of value-oriented controlling.
� be familiar with financial reporting issues.
Prerequisites / Level
None
Course Description
Students will learn how to apply modern controlling concepts. They will be introduced to
the budgeting process as well as issues of strategic controlling. Commonly used
instruments of controlling will be practically applied.
Literature
Peter Atrill, Eddie McLaney, Management Accounting for Decision Makers, Fifth edition,
Pearson 2007.
Lecture script (will be provided electronically)
Teaching Methods
Lecture, case studies, E-Learning (The completion of the e-learning part of the lecture is
compulsory and forms an integral part of the course. It will furthermore lead to a
reduction of the obligatory presence in class. Students are required to individually solve
the self-study examples provided.)
Evaluation
Case studies, written exam
Economic Areas II
Semester Hours per week Subject code ECTS
Fall 1 ECA 1
Learning Outcomes / Course Objectives
Upon completion of this course students will:
� have a sound knowledge of the main EU funding programmes for the SEE region
and their diversity
� have a sound knowledge of the main principles of EU-tender procedure: eligibility
criteria, awarding principles, types of procurement, standard procedure, selection
criteria and award criteria
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