Skip to main content
  • Türkçe
  • English
Course Code: 
MAN 433
Course Type: 
Elective
P: 
3
Application: 
0
Credits: 
3
ECTS: 
5
Course Language: 
Almanca
Course Objectives: 

Examination of the definition, function, tasks and instruments of Controlling in multinational companies .

Course Content: 

Exemplifying and explanation of the importance of the controlling mechanism and function together with growing and expanding area of activities of the companies and the integration of controlling in the company organizations. Examination of the controlling functions according to different elements (e.g. operative and strategic) and explanation of these elements based on exercise examples of typical instruments and methods.

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion
Course Evaluation Methods: 
A: Testing, B: Homework

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

Program Öğrenme Çıktıları

Teaching Methods

Assessment Methods

1) Understanding and explaining of definition and historical development of controlling

1

1,2,3

A,C

2) Analyzing of controlling activities and its importance in company structure.

2

1,2,3

A,C

3) Understanding of the definition and content of operative controlling

2,5

1,2,3

A,C

4) Analyzing of operative controlling instruments particularly  cost management based on exercise examples

1,20

1,2,3

A,C

5) Analyzing of operative controlling instruments particularly investment controlling and indicator system

6,13

1,2,3

A,C

6) Understanding the definition and content of strategic controlling

1,8

1,2,3

A,C

7) Learning of strategic controlling instruments particularly environmental and corporate analysis and evaluating these analyzes together to reveal more detailed analysis.

1,2

1,2,3

A,C

 
 

Course Flow

Week

Topics

Study Materials

1

Introduction to the controlling, task of controlling

 

2

Introduction to the operative controlling

 

3

Operative controlling – cost management instruments (variance analysis, life-cycle-cost analysis)

 

4

Operative controlling – cost management instruments (fix-cost management, zero-based-budget) 

 

5

Operative controlling – cost management instruments (target cost management)

 

6

Discussion about open issues (question and answer) before mid-term exam

 

7

Mid term

 

8

Operative controlling - Investment Controlling, methods and exercises

 

9

Operative controlling - Plan balance sheet and plan income statement schedule, indicators systems

 

10

Operative controlling - Corporate risk controlling

 

11

Introduction to the strategic controlling

 

12

Strategic controlling - Corporate analysis instruments (BCG-Matrix, product-market-analysis, Gap-analysis)

 

13

Strategic controlling – Corporate analysis instruments (shareholder- and stakeholder value, competition matrix, product life-cycle analysis, experience curve effects)

 

14

Strategic controlling – Environmental analysis instruments, composition of corporate and environmental analysis (BSc, SWOT analysis, benchmarking)

 

15

Discussion about open issues (question and answer) before final exam

 

16

Final Exam

 

 
 

Recommended Sources

Textbook

Horvath, P., Controlling, 10. Auflage, München 2006

Haberstock, L., / Breithecker, V., Kostenrechnung I-II, 13. und 10. Auflage, 2008

Hirth, H., Grundzüge der Finanzierung und Investition, 1. Auflage, München 2005

Additional Resources

 
 
 

Material Sharing

Documents

 

Assignments

 

Exams

 
 
 

Assessment

IN-TERM STUDIES

NUMBER

PERCENTAGE

Mid-terms

1

80

Homework

1

20

Total

 

100

CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE

 

60

CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE

 

40

Total

 

100

 

 

 

COURSE CATEGORY

Expertise/Field Courses

 
 

Course’s Contribution to Program

No

Program Learning Outcomes

Contribution

1

2

3

4

5

 

1

Students should be able to use basic knowledge of International Business Management theoretically and practically for identification, modeling and solving of problems for businesses operating on a global scale.

       

X

 

2

Students should possess the essential body of knowledge related to International Business Management including the state-of-the art concepts, theories and models, historical evolution of that discipline, the scientific methodology in general, and the research tools and techniques utilized in that discipline, in particular.

       

X

 

3

Students should understand the core competences of juridical, political, social, and economic psychological dimensions related to International Business Management.

     

X

   

4

Students should be able to conduct independent research in their discipline by specifying information needs for investigating a topic-of interest, accessing the appropriate sources of knowledge, and preparing a comprehensive report.

       

X

 

5

Students should understand the interdependency and interrelationship among disciplines should be able to relate and synthesize International Business Management knowledge with diverse disciplines, and generate new information accordingly.

       

X

 

6

Students should be able to fulfill their responsibility as team leader or team member in project implementations or applied studies that are related to International Business Management.

       

X

 

7

Students should be able to design and plan projects to achieve organizational goals and objectives setted or to improve organizational performance.

       

X

 

8

Students should be able to critically evaluate the knowledge in the area of International Business Management, assess self-competency and direct self-learning efforts accordingly.

     

X

   

9

Students should understand the importance of life-long learning and self-assessment to maintain their personal and professional development.

       

X

 

10

By rapidly changing global circumstances, students should be able to show that they understand the importance of flexibility in thinking and generating creative solutions in order to succeed in professional life.

 

 

 

X

 

 

11

Students should be able to effectively communicate in written and oral German on a corporate level with people from diverse backgrounds.

 

 

 

X

 

 

12

Students should have the German proficiency to be able to follow and interpret the global dynamics that shape their discipline.

 

 

 

 

X

 

13

Students should indicate, express and present their knowledge in in national/international interdisciplinary academic and professional settings, should offer and make comments about the results of the works to other people from not only their field, but also from any other disciplines by clearly expressing  in Turkish and German via using right data.

 

 

 

 

X

 

14

Students should evaluate the differences between cultures and individuals by being aware of importance of respect for individual and cultural diversity, should be able to emphatically interact with individuals from diverse cultural backgrounds in social and professional settings and should contribute to the team works as a team coordinator or a team member.

 

 

 

 

X

 

15

Students should use effectively widespread and valid information technologies in their field.

 

X

 

 

 

 

16

Students should understand personal, professional and social ethics, should evaluate the ethical implications of various practices related to  social and professional life, should be aware of the importance how these ethical behavior add value to the society.

 

 

 

X

 

 

17

Students should know the concept of social responsibility on individual, social and ecological dimensions should indicate active citizenship for him-/herself within that frame.

 

 

 

X

 

 

18

Students should grasp the importance of the scientific point of view for social development and global competitiveness as well as social rights and social justice, which are the basis of modern societies.

 

 

X

 

 

 

19

Students should grasp the importance of quality management, health and safety, corporate social responsibility, professional and cultural respect and principles of corporate ethics for corporate sustainability.

 

 

X

 

 

 

20

Students should evaluate the contribution of basic business solutions to management and financial problems within a global and social framework.

 

 

 

 

X

 

 
 

ECTS

Activities

Quantity

Duration
(Hour)

Total
Workload
(Hour)

Course Duration (Including the exam week: 16x Total course hours)

16

3

48

Hours for off-the-classroom study (Pre-study, practice)

16

3

48

Mid-terms

1

3

3

Quiz

1

3

3

Homework

1

10

10

Final examination

1

12

12

Total Work Load

 

 

124

Total Work Load / 25 (h)

 

 

4.96

ECTS Credit of the Course

 

 

5

 
 
None