Tactical Business Planning and Control

Aims of the course

- To provide students with the knowledge about planning and control as two functional subsystems within management, the relationship between planning and control on one side and accounting and controlling on the other side, the process of tactical planning and control, the organization of tactical planning and control, and specifics of tactical planning and control in a decentralized company.
- To teach students how to use and critically evaluate the literature in the field of tactical planning and control, link the acquired knowledge with current practical problems and enable them for further professional and research work in the field of tactical planning and control.
- To help students actually understand the discussed theoretical concepts, methodological tools and practical examples, so that they can better implement them in practice and become, with some additional work experience, top experts in the field of tactical planning and control.

Course syllabus

1. Planning and control as two functional subsystems within management
2. The relationship between planning and control on one side and accounting and controlling on the other side
3. Process of tactical planning and control
4. Organization of tactical planning and control
5. Tactical planning and control in a decentralized company
6. Critical discussion on tactical planning and control in light of some new managerial concepts

Course director(s)