| Detailed information |
| Pre-requisites |
(*)KS Kostenmanagement
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| Original study plan |
Bachelor's programme Business and Economics 2011W |
| Objectives |
This course aims to provide a general understanding of the issues of planning and budgeting based on the Austrian accounting regulations.
After attending this lecture, students should have an understanding of the basics of budgeting, they should be familiar with the process of budgeting and should also know the instruments of budgeting.
Students will be able to use the theoretical input provided to plan an draw up a budget for a company.
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| Subject |
- 1. Chapter: Introduction to planning and budgeting
- 2. Chapter: Instruments of planning and budgeting
- Planning of profit and loss statement and break-even-analysis
- Indirect financial plan
- Planning of financial statement (balance sheet)
- 3. Chapter: Additional instruments of budgeting
- Liquidity plan (direct)
- Short-term result accounting
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| Criteria for evaluation |
written final exam: 45 minutes, which equals 45 points.
In order to pass students need a minimum of 23 points of the maximum points (50%).
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| Methods |
Theoretical basics as well as a case study will be provided through the lecturer.
Students will be capable to use the theoretical input provided to solve problems and assignments.
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| Language |
German |
| Study material |
Supporting documents:
MMag. Sonja Prell-Leopoldseder: Einführung in die Budgetierung und Integrierte Planungsrechnung, Skriptenreihe, Linde Verlag, Wien 2011
Additional literature:
Egger, E./Winterheller, M.: Kurzfristige Unternehmensplanung, Wien 2007;
Wala, T./Haslehner, F.: Kostenrechnung, Budgetierung und Kostenmanagement
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| Changing subject? |
No |
| Further information |
Students must have passed already the course "Kostenmanagement" in order to participate in the course "Budgetierung".
For a better understanding of the issues it is also recommended to have knowledge of the course "Bilanzierung".
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