601.656 (23S) BUS 8: Management Accounting
Überblick
- Lehrende/r
- LV-Titel englisch BUS 8: Management Accounting
- LV-Art Vorlesung interaktiv (prüfungsimmanente LV )
- LV-Modell Blended-Learning-Lehrveranstaltung
- Online-Anteil 40%
- Semesterstunde/n 2.0
- ECTS-Anrechnungspunkte 4.0
- Anmeldungen 63 (60 max.)
- Organisationseinheit
- Unterrichtssprache Englisch
- mögliche Sprache/n der Leistungserbringung Englisch
- LV-Beginn 06.03.2023
- 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
Prüfungsmethode/n
Online-exam
Dates tba.
Prüfungsinhalt/e
content of the course
Beurteilungskriterien/-maßstäbe
50 % of available points in the exam
Upload of cases (blended learning content) possible to get points
Beurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Masterstudium Information and Communications Engineering (ICE)
(SKZ: 488, Version: 22W.1)
-
Fach: Management and Economics: Basic Courses
(Wahlfach)
-
3.3b Wahl von Lehrveranstaltungen aus den Pflichtfächern „Principles of Business“ und/oder „Principles of Economics“ aus dem Bachelorstudium „International Business and Economics (IBEC)“ (
0.0h XX / 8.0 ECTS)
- 601.656 BUS 8: Management Accounting (2.0h VI / 4.0 ECTS)
-
3.3b Wahl von Lehrveranstaltungen aus den Pflichtfächern „Principles of Business“ und/oder „Principles of Economics“ aus dem Bachelorstudium „International Business and Economics (IBEC)“ (
0.0h XX / 8.0 ECTS)
-
Fach: Management and Economics: Basic Courses
(Wahlfach)
- 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 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)
-
Sommersemester 2020
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)