601.656 (23S) BUS 8: Management Accounting

Sommersemester 2023

Registration deadline has expired.

First course session
06.03.2023 08:30 - 10:00 S.0.05 On Campus
... no further dates known

Overview

Lecturer
Course title german BUS 8: Management Accounting
Type Lecture interactive (continuous assessment course )
Course model Blended learning course
Online proportion 40%
Hours per Week 2.0
ECTS credits 4.0
Registrations 63 (60 max.)
Organisational unit
Language of instruction Englisch
possible language(s) of the assessment English
Course begins on 06.03.2023
eLearning Go to Moodle course

Time and place

List of events is loading...

Course Information

Intended learning outcomes

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

Teaching methodology including the use of eLearning tools

Lecture, cases and discussion in classroom
Blended-learning content

Course content

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



Literature

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.


Examination information

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

Examination methodology

Online-exam

Dates tba.

Examination topic(s)

content of the course

Assessment criteria / Standards of assessment for examinations

50 % of available points in the exam
Upload of cases (blended learning content) possible to get points

Grading scheme

Grade / Grade grading scheme

Position in the curriculum

  • Master's degree programme Information and Communications Engineering (ICE) (SKZ: 488, Version: 22W.1)
    • Subject: Management and Economics: Basic Courses (Compulsory elective)
      • 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)
  • Bachelor's degree programme International Business and Economics (SKZ: 516, Version: 19W.1)
    • Subject: Principles of Business (Compulsory subject)
      • 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

Equivalent courses for counting the examination attempts

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)