• Cost accounting and cost management in public organisations and in small and medium-sized enterprisesCost accounting and cost management focus on performance-related processes in order to identify and control their contributions to earnings and success. The tasks of cost accounting are essentially to be seen in the collection and preparation of the information required to influence cost levels, cost trends and cost structures in a targeted manner. A more strategically orientated cost management is already active in the early phases of product and process development in order to be able to do justice to the time discrepancy between cost scheduling and cost causation. The research focus here is on the design variants of an integrated cost accounting and cost management concept.
   
• Operational controlling in small and medium-sized enterprises - Conceptualisation and instruments: Controlling is usually differentiated into the classic task areas of planning, monitoring and controlling. Operational controlling is responsible for preparing decisions at all three process levels. In this respect, controlling is to be understood as an internal advisory centre that has to develop decision templates for the decision-makers and thus prepare decisions - and thus (inevitably) generates or wants to generate behavioural effects. Since the development and provision of decision-relevant information for making short-term effective decisions represent the core tasks of operational controlling, the research focus is on so-called decision-oriented controlling configurations.
   
• International harmonisation of accounting - Lines of development, adjustment requirements and effects on corporate accounting: The ongoing globalisation of the economy also requires a globalisation of accounting standards: if goods, labour and capital are to be able to move across borders, national accounting regulations that are not accepted worldwide or throughout Europe can become a significant competitive disadvantage for internationally oriented companies. However, the convergence of accounting towards capital market-oriented international standards in accordance with IFRS (International Financial Reporting Standards) relates not only to external accounting, but also to controlling-related internal accounting. For this reason, the research focus is on the central links between value-oriented corporate management and international accounting. In particular, the possible consequences of the increasing spread of international accounting in relation to internal management will be analysed.

• Development of an Excel-based cost and offer price calculation for SMB GmbH
• Challenges and instruments of operational controlling of hybrid value creation in small and medium-sized enterprises

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