Inhalt

[ 973GMCPMACK10 ] KS Master Course Managerial Accounting

Versionsauswahl
Es ist eine neuere Version 2023W dieser LV im Curriculum Masterstudium Joint Master's Program Global Business - Russia/Italy 2023W vorhanden.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
6 ECTS M1 - Master 1. Jahr Betriebswirtschaftslehre Dorothea Greiling 2 SSt Johannes Kepler Universität Linz
Detailinformationen
Anmeldevoraussetzungen keine (die Zulassung zum Studium vorausgesetzt)
Quellcurriculum Masterstudium General Management 2013W
Ziele 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
Lehrinhalte 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
Beurteilungskriterien 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.
Abhaltungssprache Englisch
Literatur 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.
Lehrinhalte wechselnd? Nein
Sonstige Informationen Slides will be available in KUSSS
Präsenzlehrveranstaltung
Teilungsziffer 200
Zuteilungsverfahren Zuteilung nach Vorrangzahl