Controlling and Accounting

The course outlines content from the following areas: "strategic vs. operative controlling", overview of cost accounting (systems, terms and definitions, goals, etc.), cost theory and cost classification, cost-type accounting, cost-center accounting, cost-unit accounting, cost-unit P&L accounting, accrual P&L accounting, cost accounting and investment appraisal (Lücke theorem), decision-making calculations (program planning, lower and upper price limits, make or buy), budgeting (planned balance sheet, plan P&L, financial plan), planned cost calculation and analysis of variance. The content will be illustrated by means of case studies from the film, TV and media industry.

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

none

Planned learning activities and teaching methods

Applied methods including macro and micro levels of teaching. Macro methods are case studies, analyses and debates. Micro methods are keynote lectures and dialogic learning. Students work in the plenum.

Assessment methods and criteria

One grade for both lecture and tutorial part of class. In total 70 points for final written exam. The tutorial part is worth 30 points (continuous assessment). In total 100 points are to be obtained.

Prerequisites and co-requisites

Modul "Business Management I"

Infos

Degree programme

Film-, TV-, & Media Production (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2024

Semester

3 WS

Incoming

Yes

Learning outcome

After the successful completion of this course the students will be able to define the basic terms of cost accounting and controlling and to apply their tools in the framework of case studies from the film, TV and media industry as well as to prepare business decisions with their aid. Furthermore, the students will be able to contribute to the preparation of an integrated company budget (planned balance sheet, plan P&L, financial plan).

Course code

0702-11-04-VZ-DE-28