Merkur Betriebswirtschaftslehre mit Rechnungswesen /Controlling

The new framework guidelines focus on professional action processes while considering a holistic understanding of competencies. For this reason, the book not only addresses subject-specific aspects and structural relationships but also incorporates competency-oriented elements. The alignment with subject-specific systems facilitates the later transition to an academic study in the field. Future-oriented topics such as digitalization, internationalization, and sustainability are given special consideration. To facilitate the completion of exercises and to allow for methodological variation in the presentation of work results, digital templates in PDF format are available for students and teachers for suitable tasks.