Controlling for assistance

Controlling in the company

• Tasks of controlling.
• Classification of controlling in the company.
• Operational and strategic controlling.

Comparison of external versus internal accounting

• Elements of external and internal accounting.
• Definition of terms in accounting.

Overview of cost accounting

• Cost accounting as an important basis for operational controlling.
• Nature and origin of the costs.
• Fixed and variable costs.
• Cost accounting systems.
• Full cost accounting versus partial cost accounting.

Objectives, planning, control and management in the company

• Benefits of planning.
• Planning types.
• Planning procedure.
• Tasks of controlling in the planning process.
• Big data, business analytics and AI.

Contribution margin accounting

• Types of calculation: single-stage, multi-stage.
• Contribution margin accounting as a basis for management decisions.
• Statements and consequences.

Other selected controlling instruments

• Operating result, EBIT, EBITDA.
• Cash flow calculation.
• Profit center accounting.
• Break-even analysis.
• ABC analysis.
• Working Capital Management.
• Key figures and systems (e.g. ROI analysis).
• Benchmarking.
• SWOT analysis.
• Product life cycle.
• Portfolio analysis.
• Sustainability controlling (green controlling).

Practical transfer for qualified assistance

• What information is required?
• Processing of information.
• Opportunities for personal initiative.
• Competent advice and support for the:supervisor.