Post Graduate

Financing, investment and Monitoring

level of course unit

1. Master cycle

Learning outcomes of course unit

The participants:
• recognize the benefits of accounting, controlling and finance for management purposes and as a central steering tool
• know the terms, tasks and methods of controlling and the difference between strategic/operational controlling
• know the essential controlling tools and can apply them practically
• understand the principle of management reporting and can interpret reports
• know the terms, tasks and methods of investment and financing policy
• are able to read and prepare investment calculations
• can develop sources of financing and organize financing
• know the basics of corporate management with key figures and can read and interpret key figure systems

prerequisites and co-requisites


course contents

• Finance, accounting and controlling as a management tool
• Terms, tasks and methods of controlling as well as outlook on new controlling fields
• Integrated planning, control and information system
• Strategic and operative controlling incl. controlling tools
• Key figure-oriented corporate management
• Cost management and efficiency increase
• Key points of investment and financing policy

recommended or required reading

• Weber, J./ Schäffer, U. (2016): Einführung in das Controlling, 15. Aufl.
• Berk, J./ DeMarzo, P. (2020): Grundlagen der Finanzwirtschaft: Analyse, Entscheidung und Umsetzung
• Pape, U. (2018: Grundlagen der Finanzierung und Investition: Mit Fallbeispielen und Übungen
• Britzelmaier, B. (2017): Controlling: Grundlagen, Praxis, Handlungsfelder, 2. Aufl.
• Graumann, M. (2018): Controlling: Begriff, Elemente, Methoden und Schnittstellen, 5. Aufl.
• Mussnig, W./ Giermaier, G./ Bleyer, M./ Rausch, A. (2014): Controlling für Führungskräfte: Analysieren - Bewerten - Entscheiden, 3. Aufl.
• Hubert, B. (2018): Grundlagen des operativen und strategischen Controllings: Konzeptionen, Instrumente und ihre Anwendung, 2. Aufl.
• Diederichs, M. (2017): Risikomanagement und Risikocontrolling, 4. Aufl.

assessment methods and criteria

Final exam

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

ILV (Blended Learning, Inverted Classroom)

semester/trimester when the course unit is delivered


name of lecturer(s)

Prof. (FH) Dr. Dr. Mario Situm

course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)