| Detailed information |
| Original study plan |
Master's programme General Management 2010W |
| Objectives |
(*)Theoretical references of the controlling
Functions of the operational and strategic controlling
Instruments of the operational and strategic controlling
Performance Management Systems
Behavioral control by the controlling
Application fields of the controlling
International development of controlling
|
| Subject |
(*)Chapter 1.1: What is Managerial Accounting
Chapter 1.2: Operational and Strategic Management
Chapter 2.1: Building Blocks of Managerial Accounting
Chapter 2.2: Direct Costing/ Absorption Costing
Chapter 3: Job Costing
Chapter 4: Break Even Analysis
Chapter 5: Optimal Production Program, Outsourcing
Chapter 6: Activity Based Costing
Chapter 7: Target Costing
Chapter 8: Master Budget
Chapter 9: Performance Measurement and Balanced Scorecard
|
| Criteria for evaluation |
(*)2 written examinations:
- 1st examination (60 minutes) - 60 points
- 2nd examination (90 minutes) - 90 points
15 extra points possible to improve grade (from interactive elements)
From possible total of 150 points, 75 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 |
(*)Transparencies will be available in KUSSS
|
