Controlling für Führungskräfte

> Target audienceKey benefitsKey topicsMeet the staff

Unexpected changes in the corporate environment, substantial price and sales fluctuations, strong competitive pressure, shareholder expectations, and time-consuming reporting requirements – today’s managers face a number of challenges that can no longer be mastered competently without managerial accounting. In this German language program non-finance managers will learn the language and the concepts of finance.


Target audience

Participants are managers with a technical, scientific, legal, or humanities degree who have acquired business knowledge and want to expand their managerial accounting knowledge.


Key Benefits

  • developing a sharpened business acumen and understanding the tasks and instruments of modern managerial accounting systems
  • seeing the logic of budgets and transfer prices, as well as recognizing the impact of credit ratings, financial reporting standards, and the mechanisms of a functioning risk-management system
  • learning how to track project costs during the product development phase
  • understanding how the systematic control of the procurement process contributes to success
  • realizing how the productivity of manufacturing plants can be traced


Key topics

  • Cooperation between non-finance and finance managers
  • Strategic and operational managerial accounting
  • Value-oriented managerial accounting
  • Performance measurement
  • Budgeting, capital budgeting, and transfer prices as instruments of managerial accounting
  • Managerial accounting in functional areas: R&D projects, supplier evaluations, and production processes
  • Customer profitability


Meet the teaching staff

Professor Dr. Peter Kajüter (PROGRAM DIRECTOR)

Full biography

ESMT Berlin Visiting lecturer, and chair of international accounting of Westfälische Wilhelms-Universität Münster. His main research and teaching focus lies in controlling, cost management, risk management and corporate disclosure.


Ulrich Linnhoff

Full biography

is a member of of ESMT Berlin´s faculty and responsible for the German executive development programs.

Prior to joining the former USW Netzwerk in 1990, Linnhoff worked as a lecturer and research assistant at the University of Bochum, focusing on accounting, capital budgeting and decision theory. He originally studied at the University of Bochum and obtained his Master of Economics there.

His primary teaching and research interests are in the fields of finance, accounting and business simulations. He has co-published the book Betriebswirtschaft für Führungskräfte, as well as various articles and case studies.