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OC (Fach) / OC (Lektion)
OC
Diese Lektion wurde von HeitNils erstellt.
Diese Lektion ist leider nicht zum lernen freigegeben.
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- 1. Describe the controller model. What do controllers do? What does this mean (5)? 1
- 2. What are controllers responsible for, what are managers responsible for? 2
- 3. Controlling and Controller, Command and Control – What is the task of the entrepreneur, what does the controller do? 3
- 4. Planning and decision preparation – What does the controller do? What do senior controllers deal with? 4
- 5. Profession in transition – Actual tasks, future tasks? 5
- 6. Definition approaches – Weber, Horváth, Küpper? What is the approach of Küpper? Criticism? What is our perspective? 6
- 7. Interdependencies - Hard Interdependencies, types, meaning, example 7
- 8. Soft interdependencies - types (4) and problem, example Intertemporal interdependencies - def 8
- 9. Cost terms - Cash oriented vs value oriented, meaning in controlling (decision generator) 9
- 10. Actual cost calculation - tasks (3), drawback => response 10
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- 11. planned costs - used for? how to quantify the components (examples?), general focus of planned costs? 11
- 12. Conceptual procedure of planning costs - Types, System of planned cost accounting w.r.t. fixed and flexible 12
- 13. Fixed planned cost accounting - premises (mind. 3), determination of planned costs (5 steps), problems 13
- 14. flexible cost accounting - premises, determination (6 - 7 steps), cost function, problem and consequence 14
- 15. marginal planned cost accounting (MPCA), premises, def., problem, planning of overhead costs => qualitative (types) and quantitative (how?) drivers, PLANNING CONSIDERATIONS, CONTROL CONSIDERATIONS how to determine the development of costs, secondary cost accounting in normal and and vector notation 15
- 16 planned income accounting - types WHEN USED? 16
- 17. relative direct cost analysis following riebel - idea? premises? reference objects, principles, problems 17
- 18. cost control - def.? PUROSE? Terms (responsible, control field), control phases, examples for determination of target figures (5 + whats also necessary), reference type and reference base, variance analysis method (4) table criteria: completeness, invariance, controllability, efficiency 18
- 19. cost control with *flexible* planned cost accounting on a full cost basis cost variance function in dependence on real usage, two cases Ki Ks Kv delta K iv delta K b 19
- 20. strategies for analysis decision question and problem? possible parameters? errors? ggf. probability function 20
- 21. Investment decisions - typical problem, solutions ((proof of lücke theorem?), why is it helpful?, dilemma? 21
- 22. linear programming (perspective), compact notation 22
- 23. dynamic programming - advantage, disadvantage of flexible plan, main problem => solution: works how? idea? advantage and disadvantage? Real options types 23
- 24. concept of information value: general consideration, example UOC => wrong order is accepted for? maximal cost for information? 24
- 25. basic idea of the agency model, forms of information asymmetry. 1 DM, Team, Several opportunistic DM => actions + costs, main assumptions of the model, goals of an optimal contract design + actions that result, agency theory => types, how is mitigation done by principals and agents, types of information asymmetries: Before and aer signing the contract: Types, Risks, solutions Problems with the model, conflicting goals and solution to this special cases, different LIs, desirable properties of premium function s, how achieved, danger if not fulfilled. 25
- 26. main controlling instruments, used for what?? desciption, example 26
- 27. the balanced score card: perspective + dimensions, general hypothesis: what is crucial, when useful?, complexity and relevance => consequence, BSC and strategy, theses on the perspective 27