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Process Oriented Business Organization

level of course unit


Learning outcomes of course unit

Students will know the processes in the departments of an organization and how they can be controlled. They will know how to organize processes and what the typical problems in each organization are. They will know the productions-, logistics and management processes in organizations. Students will be able to understand the implication of a modern integrated controlling system. They are helped to realize the value and the supportive function of controllers and their contribution to the goal-and-profit-oriented management of a company by discussing operational and strategic controlling objectives and tasks. They are familiar with activity based costing to control business management.

prerequisites and co-requisites

Successfully completed courses of the previous semester

course contents

The lecture deals with the environment of a company, Culture and Organisation, and the different departments such as Marketing & Sales, Operations Management, Finance, Human Resource Management. It fosses on a process oriented view on business Organisation (value-chain-orientation) and highlights in depth the potential and benefits of supporting process in an Organisation with connected ICT-systems. Students are taught the general and important relations of the different departments in an enterprise as well as the core process that can be found in production and service oriented enterprises.

recommended or required reading

- Blazek, A. / Deyhle A. / Eiselmayer K.: “Controlling and the Controller”, Controller Akademie, 2005
- Capon, Claire: Understanding Organisational Context.- Prentice Hall, 2000
- Carlton, Dennis; Perloff, Jeffrey: Modern Industrial Organization.- Addison Wesley, 2004
- Exler, Markus: Controllingorientiertes Finanz- und Rechnungswesen.- NWB Studium Lehrbuch XVIII, 2010
- International Group of Controlling (Hrsg): “Controller-Wörterbuch”, Schäfer Poeschel Verlag, 2. Auflage, 2001
- Kaplan, R.S./ Norton D.P.: “The Strategy Focused Organisation”; Harvard Business School Publishing Corporation, 2001
- Tolbert, Pamela; Hall, Richard: Organizations: Structures, Processes and Outcomes,.- Prentice Hall, 2009

assessment methods and criteria

Written Examination, group work

language of instruction


number of ECTS credits allocated


planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered


course-hours-per-week (chw)


name of lecturer(s)

Dr. Kohlegger Michael

year of study


recommended optional program components

not applicable

course unit code


type of course unit

compulsory (integrated lecture)

mode of delivery

In-class course

work placement(s)

not applicable