| Detailed information |
| Pre-requisites |
(*)keine (die Zulassung zum Studium vorausgesetzt)
|
| Original study plan |
Master's programme Management 2019W |
| Objectives |
- Application fields and duties of Managerial Accounting
- Differences of operative und strategic Management Accountings
- Theoretical discussion and application in practice
- Analysis and inclusion of strategic Management Accounting for implementing control mechanisms
- Leadership and und behavioral Management Accounting
- Implementation and application of Management Accounting instruments
- Current developments of Management Accounting
|
| Subject |
- Strategic Management Accounting and the decision-making process
- The role of Management Accountants
- Management Control Systems
- Employee motivation and Leadership
- Contingency-, Stakeholder-, Agency theory, Organizational learning
- Calculations and the application of Management Accounting instruments: CVP-Analysis, Szenario-Analysis, Break Even Analysis, optimal production, insourcing versus outsourcing,
- Application of performance measurements, ratios and the Balanced Scorecard
- Performance measurements evaluation and action plan design
|
| Criteria for evaluation |
1. One Mid-Term Exam – 25 Points
2. One Final Exam – 50 Points
3.Four homeworks – ase studies and calculations– 55 Points
4.Three quizzes – 20 Points
|
| Methods |
Interactive lecture, distance learning
Videos, feedback-sessions,
Homework, case studies, ad hoc quizzes,
Group work
|
| Language |
English |
| Study material |
Readings will be uploaded within KUSSS.
|
| Changing subject? |
No |
| Further information |
For further information please contact astrid.eisner@ jku.at
|
| Earlier variants |
They also cover the requirements of the curriculum (from - to) 973GMCPMACK10: KS Master Course Managerial Accounting (2010W-2019S)
|