| 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
|
