Operative controlling

Module Code
Module Coordinator
  • Prof. Gero Holthoff
  • Prof. Dr. rer. pol. Stephanie Hanrath
  • Prof. Gero Holthoff
Short Description
Operative planning, monitoring and control
Learning Objectives

Participants will acquire a better understanding of the concept of controlling, be able to describe the relevant activity
centres, distinguish between various forms of controlling at different levels within the company, and draft a controlling


Operative planning: basic terminology and main tasks both on the company level and on the department level; projects,
special instruments
Operative controlling: making comparisons, analysing deviations
Operative directing: defining expectations, creating simulations
Operative reporting: different aspects, forms and organisation

Method Competence
Social Competence
Self Competence
Duration in Semester
Instruction Language
Total Effort
6.0 CrP; an estimated 180 hours, of which approximately 60 are spent in class.
Weekly School Hours
Method of Instruction

lectures with exercises

Requirements for the awarding of Credit Points

Klausur (kann Antwort-Wahl-Verfahren beinhalten, vgl. § 8a Teil I der Prüfungsordnung)

Evaluation Standard

Grading pursuant § 9 according to provision (Part I of the exam regulations).


Ewert, R./ Wagenhofer, A.: Interne Unternehmensrechnung, 8. Aufl., Berlin u.a. 2014.
Littkemann, J.: Unternehmenscontrolling, Herne/Berlin, 2006.
Vertiefende Quellen / Aktuelle Artikel aus Fachzeitschriften zu den jeweiligen Themen werden im Rahmen der Veranstaltung bekannt gegeben.

Study Aids

lecture scripts, exercises

Prerequisite Modules
Recommended Prerequisites

302, 401, 402