601.656 (20S) BUS 8: Management Accounting
Überblick
- Lehrende/r
- LV-Titel englisch BUS 8: Management Accounting
- LV-Art Vorlesung interaktiv (prüfungsimmanente LV )
- Semesterstunde/n 2.0
- ECTS-Anrechnungspunkte 4.0
- Anmeldungen 25 (60 max.)
- Organisationseinheit
- Unterrichtssprache Englisch
- LV-Beginn 02.03.2020
- eLearning zum Moodle-Kurs
Zeit und Ort
LV-Beschreibung
Intendierte Lernergebnisse
The students will be
enabled to understand the concepts of Management and Cost Accounting
versed of the basic concepts and processes in determination of cost and benefits of business activities
enabled to apply the techniques of cost accounting
able to analyze and evaluate information for basic cost analysis, planning, control and decision making
able to solve simple cases
Lehrmethodik inkl. Einsatz von eLearning-Tools
Lecture, cases and discussion in classroom
Blended-learning content
Inhalt/e
1.The Concepts of Management, Accounting, and Control; role of Controllers
2.Contrasting Management Accounting and Financial Accounting
3.Trends in Management Accounting and Control
4.Cost Terms and Cost Concepts
5.The Basic Structure of a Cost Accounting System
6.Cost Type Accounting
7.Cost Center Accounting
8.Cost Unit Accounting (Product Costing)
9.Absorption Costing versus Variable Costing
10.Cost-volume-profit analysis (break-even-analysis)
11.Cost Accounting vs Cost Management12.Prepare for the exam
Literatur
Taschner, Andreas, and Michel Charifzadeh. Management and Cost Accounting: tools and concepts in a Central European context. John Wiley & Sons, 2016.
Charifzadeh, Michel/Andreas Taschner. Management accounting and control: tools and concepts in a Central European context. John Wiley & Sons, 2017.
Prüfungsinformationen
Geänderte Prüfungsinformationen (COVID-19 Ausnahmeregelung)
The written exam will be arranged as online-exam via Moodle. Your will receive an information on the technical side of the process soon. Also the second exam in September will be held in that way
Prüfungsmethode/n
Written exam
Prüfungsinhalt/e
content of the course
Beurteilungskriterien/-maßstäbe
50 % of available points in the exam
Upload of cases (blended learning content)
Beurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Bachelorstudium International Business and Economics
(SKZ: 516, Version: 19W.1)
-
Fach: Principles of Business
(Pflichtfach)
-
1.9 BUS 8: Management Accounting (
0.0h VO, VI / 4.0 ECTS)
- 601.656 BUS 8: Management Accounting (2.0h VI / 4.0 ECTS) Absolvierung im 1., 2., 3., 4. Semester empfohlen
-
1.9 BUS 8: Management Accounting (
0.0h VO, VI / 4.0 ECTS)
-
Fach: Principles of Business
(Pflichtfach)
Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung
-
Sommersemester 2024
- 601.656 VO BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2023
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2022
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2021
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)