WISO100233 Controlling

Type
course with continuous assessment
Semester hours
3
Lecturer (assistant)
Berger, Günter
Organisation
Agricultural and Forestry Economics
Offered in
Wintersemester 2025/26
Languages of instruction
Deutsch
Content

1. Introduction to Controlling in the Wood Industry
a. Tasks, objectives, and functions of controlling
b. Specific characteristics of the wood industry (raw material cycles, price volatility, energy dependency)
c. Understanding the roles: Controller vs. Management

2. Strategy – Tactics – Operations
a. Levels of corporate planning
b. Relationships and distinctions between strategic, tactical, and operational controlling
c. Instruments used at each level

3. Strategic Management in the Wood Industry
a. Market analysis, competitive strategies
b. SWOT analysis and industry analysis (e.g., Porter's Five Forces) applied to wood industry enterprises
c. Sustainability aspects and ESG in a strategic context

4. Operational Planning – Integrated Planning Calculation
a. Structure and logic of integrated planning models
b. Profit and loss, balance sheet, and liquidity planning
c. Planning horizons and iterative processes

5. Cost Structures in the Wood Industry
a. Fixed costs, variable costs, contribution margins
b. Cost center and cost unit accounting
c. Cost calculations in sawmills, panel factories, and the furniture industry

6. Practical Implementation of Planning Calculations
a. Introduction to spreadsheet-based models in Excel
b. Development of an individual planning model based on a case study (e.g., a fictitious sawmill)
c. Discussion of scenarios and sensitivity analyses
Previous knowledge expected

Professional Competence:
- Knowledge of key controlling concepts tailored to the specific characteristics of the wood industry.
- Application of planning and control instruments for the management of wood industry enterprises.

Methodological Competence:
- Ability to prepare integrated planning calculations (income statement, balance sheet, liquidity).
- Analysis of cost structures and their impact on business decisions.

Social and Personal Competence:
- Teamwork in case studies and practical examples.
- Ability to reflect on economic decisions under industry-specific conditions.
Objective (expected results of study and acquired competences)

Upon completion of the course, students will be able to:
- describe the tasks and objectives of controlling, particularly in the wood industry.
- distinguish between strategic, tactical, and operational controlling and explain their interrelationships.
- analyze and evaluate typical cost structures in wood-processing companies.
- prepare an integrated planning calculation in practice and critically reflect on it.
- apply strategic and operational controlling instruments purposefully to questions in the wood industry.
You can find more details like the schedule or information about exams on the course-page in BOKUonline.