This course starts with an introduction, including fundamentals and characteristics of logistics and supply chain controlling, organizational integration and main problems. Then a primer in management accounting is provided in form of a pre-recorded lecture. The remaining sessions deal with operational logistics controlling, follwowed performance management and operational supply chain controlling. The lectures are supplemented by two group assignments aimed to reinforce practical skills in cost control, management accounting and activity based costing in the context of logistics and supply chain management.
After successful completion of the module, students should be able to understand the essential contents of managment accounting, logistics and supply chain controlling and its instruments. Further, students should achieve an understanding of the differences between a company focused and an overall supply chain perspective and how it is captured through supply chain controlling. Moreover, practical knowledge for the implementation of supply chain controlling is gained.
Seminar-style class (lecture with discussion), assignments to prepare and wrap-up
This semester, teaching will be on WU Campus. Only if absolutely necessary this class would switch to full distance mode. Even in the remote format, the sessions will take place within the announced time slots.
Individual Level (60%):
Group Level (40%):
Grading scale:
- Excellent (1): 90% - 100.0%
- Good (2): 80% - <90%
- Satisfactory (3): 70% - <80%
- Sufficient (4): 60.0% - <70%
- Fail (5): <60.0%
Prerequisite for passing the course: minimum performance of 40% in the final written examination.
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Incoming students (exchange programs): min. 5 ECTS credits in logistics management.