Contents
Requirements for controlling in medium-sized companies
The controlling loop of the Plan-Do-Check-Act at a glance
- The controlling loop.
- Division of tasks between controllers and managers.
Plan: Operational planning
- Integration of operational planning into the overall planning system.
- Procedure for the preparation of operational planning.
- Operational planning and forecasting.
Th: Cost accounting
- Classification of cost accounting in the system of operational accounting.
- Basics: Structure of cost accounting and basic concepts.
- Calculation.
- The income statement.
- Break-even analyses and other examples of decisions that are assessed using cost accounting.
Check (step 1): Carrying out variance analyses
- Variance analyses for sales: price and quantity variances.
- Variance analyses on the cost center: consumption, employment and price variance.
- Deviation analyses for earnings ("EBIT bridge").
Check (step 2): Reporting and key figures
- Basics of the design of a reporting system.
- Taxes with key figures: What to look out for?
Learning environment
Once you have registered, you will find useful information, downloads and extra services relating to this training course in your online learning environment.
Your benefit
- This course provides you with an overview of the standard instruments of operational controlling in a medium-sized company.
- You will gain a systematic understanding of the controlling control loop and how it is used in practice.
- You will learn how cost accounting can be used to support business decisions.
- You will learn what to look out for when selecting key figures.
- You strengthen your awareness of the role of the: controller and can thus make a better contribution to the success of the company.
- The discussions and exercises will enable you to introduce effective controlling on your own or to improve or further develop the existing controlling in your company.
Methods
Practice-oriented lecture, examples, discussions, exercises.
Recommended for
controllers from medium-sized companies who have initial professional experience in controlling.
Further recommendations for "Operational controlling in SMEs I: the toolbox"
Seminar evaluation for "Operational controlling in SMEs I: the toolbox"







36379
36092
Start dates and details

Monday, 08.09.2025
09:00 am - 5:00 pm
Tuesday, 09.09.2025
09:00 am - 4:30 pm
Wednesday, 22.10.2025
09:00 am - 5:00 pm
Thursday, 23.10.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.