Management Accounting

Fakultät

Wirtschafts- und Sozialwissenschaften

Version

Version 9.0 vom 19.10.2017

Modulkennung

22B0762

Modulname (englisch)

Management Accounting

Studiengänge mit diesem Modul

International Management (B.A.)

Niveaustufe

2

Kurzbeschreibung

Controlling and management accounting is a management provide managers information in order to make decisions. It is based on financial records and internal data gathered by the business. Students majoring Controlling are supposed to understand the role of Controlling and the main concepts and methods. The Controlling class is based on Accounting theory, management accounting principles and case studies of international companies. This subject meets international standards of teaching managerial accounting.

Lehrinhalte
  • financial performance management
  • EPS
  • managers' perspective of Accounting (cost center, profit center, value chain, BSC, Risk management)
  • cost concepts
  • reporting
  • manufacturing accounting
  • cost allocation
  • cost systems (job order costing, process costing)
  • ABC/ABM
  • cost behaviour
  • CVP-Analysis
  • budgeting
  • standard costing and variance analysis
  • capital budgeting (time value of money, present value concept)
  • accounting for investments
Lernergebnisse / Kompetenzziele

Wissensverbreiterung
Students majoring Controlling are supposed to understand the role of Controlling and the main concepts and methods.
Wissensvertiefung

Können - instrumentale Kompetenz

Können - kommunikative Kompetenz

Können - systemische Kompetenz

Lehr-/Lernmethoden

teaching, tutorials, international case studies

Empfohlene Vorkenntnisse

placement test or Preparatory Course Accounting

Modulpromotor

Berkau, Carsten

Lehrende

Berkau, Carsten

Leistungspunkte

5

Lehr-/Lernkonzept
Workload Dozentengebunden
Std. WorkloadLehrtyp
30Vorlesungen
30Übungen
Workload Dozentenungebunden
Std. WorkloadLehrtyp
50Hausarbeiten
40Prüfungsvorbereitung
Literatur

(1) Powers/Needles/Crosson: Accounting Principles

(2) BERKAU: Bilanzen

(3) further text books:

BRIGHAM/EHRHARDT: Financial Management

CORREIA et al: Financial Management

DRURY: Management and Cost Accounting

FLYNN/KORNHOF: Fundamental Accounting

GARRISON/NOREEN/BREWER: Managerial Accounting

KIESO/WEYGANDT/WARFIELD: Intermediate Accounting

McLANEY/ATRILL: Accounting

REEVE/WARREN/DUCHAC: Principles of Financial Accounting

WOOD/SANGSTER: Business Accounting

Prüfungsleistung
  • Klausur 1-stündig und Assignment
  • Klausur 2-stündig
Bemerkung zur Prüfungsform

Assignments are required to achieve controlling skills with regard to the methods and to prepare the exam.

Prüfungsanforderungen

methods of Controlling - exam is computation only

Dauer

1 Semester

Angebotsfrequenz

Nur Wintersemester

Lehrsprache

Englisch