[ 973GMCPMACK10 ] KS Master Course Managerial Accounting

Es ist eine neuere Version 2019W dieser LV im Curriculum Master's programme Management 2019W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
6 ECTS M1 - Master's programme 1. year Business Administration Dorothea Greiling 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine (die Zulassung zum Studium vorausgesetzt)
Original study plan Master's programme General Management 2013W
Objectives Theoretical references of the controlling
Functions of operational and strategic controlling
Instruments of operational and strategic controlling
Performance Management Systems
Behavioral control by controlling
Application fields of controlling
International development of controlling
Subject 1. Session:
- Introduction to Managerial Accounting
- Development of managerial accounting
- Terms and concepts
2. Session:
- Cost-Volume-Profit Analysis
- Contribution Costing
3. Session:
- Budgeting
4. Session:
- Target Costing
5. Session:
- Life Cycle Costing
6. Session:
- Performance Measurement
Criteria for evaluation 2 written examinations:
- 1st examination (60 minutes) - 60 points
- 2nd examination (60 minutes) - 60 points
15 extra credit points possible to improve grade (from interactive elements)
Out of a total of 120 points, 60 points (50%) are needed to pass the course.
Language English
Study material Braun/Tietz/Harrison, Managerial Accounting, 2nd edition 2010, Pearson
Horgren/Sundem/Stratton, Introduction to Management Accounting, 13th edition 2005, Pearson
Additional reading will be handed out during the course.
Changing subject? No
Further information PPT slides will be available in KUSSS
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority