Value-Based Management
31360
Lecture:
Value-based Management
(SoSe 25)
Course times
Mon.. 10:00 - 12:00 (weekly), Location: (PHIL) HS 4, (Video-Upload (asynchron))
Course venue
(PHIL) HS 4: Mon.. 10:00 - 12:00 (11x),
(Video-Upload (asynchron)): Mon.. 10:00 - 12:00 (1x)
Start date
Monday, 28.04.2025 10:00 - 12:00 Uhr, Room: (PHIL) HS 4
Teaching contact hours per week
2 SWS lecture + 2 SWS tutorial
Description
Understanding value-based controlling as a system for decision support and behavioural control with the tasks:
• "Scorecard Keeping"
• "Attention Directing"
• "Problem Solving"
Implementing value-based controlling:
• Development and operation of a value-based information supply system
• Development and operation of a value-based planning and control system
Pre-requisites
Basic knowledge of controlling, reporting, financing and investment accounting.
Mode of study
• Interactive lecture
• Exercises and case studies
Assessments
a) Written exam, 60 minutes, or
b) Written exam, 60 minutes + optional semester-long performance (subject to change)
Indicative reading list
Will be announced during the lecture.
Notes on credit transfers
PO Version 2025: Modulgruppe B: Major Accounting and Tax Modulgruppe B: Minor Reporting and Controlling Modulgruppe B: Minor Sustainability BA Version 1: Accounting, Finance and Taxation – Grundlagen Accounting, Finance and Taxation – Vertiefung
Additional information
International students are welcome!
The exam can be written in English or German.
The language of lectures and tutorials will be determined in the first lecture.
The chair reserves the right to offer a graded, semester-long performance. This will be announced at the start of the semester.
You have access to any available teaching material via the content management system Stud.IP of the University of Passau.
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