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. Workload Lehrtyp 30 Vorlesungen 30 Übungen Workload Dozentenungebunden Std. Workload Lehrtyp 50 Hausarbeiten 40 Prüfungsvorbereitung
- 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