Inhalt

[ 572K2BBBUDK15 ] KS Budgeting

Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B2 - Bachelor's programme 2. year Business Administration Sonja Prell-Leopoldseder 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Kostenmanagement
Original study plan Bachelor's programme Business and Economics 2015W
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.

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
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%).
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.
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

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".

On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority
MuSSS
This course is additionally offered in the following versions:
 
MuSSS Linz    
MuSSS Linz
Number obligatory dates     0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0    
MuSSS assistance     Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath    
Number participants (min/max)     25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100    
Course fee     € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00 € 24,00    
Online materials and media    

Homework-Exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU-Moodle.

Homework-Exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU-Moodle.

Homework-Exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Homework-Exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

Homework-Exercises: Feedback on homework-exercises can only be expected if final submission dates are met. Sample solutions are not uploaded on Moodle randomly! The accompanying Moodle-course can be found on JKU Moodle.

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle-course can be found on JKU Moodle.

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

   
Book from onlineshop     Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop, available from course assignment Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop Einführung in die Budgetierung und integrierte Planungsrechnung (2011 - Prell-Leopoldseder - Linde Verlag), available at the price of € 19,20 at ÖH-Shop Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00, available from 09 Oct 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017 Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017    
Dates    
DayDateTimeRoomTopic
Mon09.11.201517:15 - 18:45MZ 005B
Fri20.11.201513:45 - 15:15HS 1
Fri20.11.201513:45 - 15:15HS 16
Mon01.02.201614:30 - 15:15HS 16
Mon01.02.201614:30 - 15:15HS 2
Mon01.02.201614:30 - 15:15HS 7
Mon01.02.201614:30 - 15:15HS 15
Mon01.02.201614:30 - 15:15HS 10
Mon01.02.201614:30 - 15:15HS 1
Mon01.02.201614:30 - 15:15HS 17
DayDateTimeRoomTopic
Mon01.02.201614:30 - 15:15HS 1
Mon01.02.201614:30 - 15:15HS 10
Mon01.02.201614:30 - 15:15HS 15
Mon01.02.201614:30 - 15:15HS 16
Mon01.02.201614:30 - 15:15HS 17
Mon01.02.201614:30 - 15:15HS 7
Mon01.02.201614:30 - 15:15HS 2
Wed04.05.201611:15 - 12:15HS 1
Wed04.05.201611:15 - 12:15HS 2
DayDateTimeRoomTopic
Mon18.04.201617:15 - 18:45HS 4
Wed04.05.201611:15 - 12:15HS 1
Wed04.05.201611:15 - 12:15HS 2
Sat02.07.201611:15 - 12:15HS 1Nachklausur
Sat02.07.201611:15 - 12:15HS 16
DayDateTimeRoomTopic
Sat02.07.201611:15 - 12:15HS 1
Sat02.07.201611:15 - 12:15HS 16
Mon05.09.201616:00 - 17:00HS 1Nachklausur
DayDateTimeRoomTopic
Wed31.08.201615:30 - 18:00MZ 412APräsenztermin
Mon05.09.201616:00 - 17:00HS 1Schlussklausur
Fri18.11.201614:00 - 14:50div. HSNachklausur
DayDateTimeRoomTopic
Wed09.11.201616:00 - 17:30MZ 005BPräsenztermin
Fri18.11.201614:00 - 14:50div. HSSchlussklausur
Wed01.02.201715:00 - 15:50div. HSNachklausur
DayDateTimeRoomTopic
Wed01.02.201715:00 - 15:50div. HSSchlussklausur
Thu04.05.201709:45 - 12:15HS 16
Thu04.05.201709:45 - 12:15HS 2
Thu04.05.201709:45 - 12:15HS 1
DayDateTimeRoomTopic
Wed05.04.201716:15 - 18:00BA 9909
Thu04.05.201709:45 - 12:15HS 2Schlussklausur
Thu04.05.201709:45 - 12:15HS 16Schlussklausur
Thu04.05.201709:45 - 12:15HS 1Schlussklausur
Mon03.07.201709:30 - 12:00HS 16Nachklausur
Mon03.07.201709:30 - 12:00HS 15Nachklausur
Mon03.07.201709:30 - 12:00HS 1Nachklausur
Mon03.07.201709:30 - 12:00HS 7
DayDateTimeRoomTopic
Mon03.07.201709:30 - 12:00HS 1Schlussklausur
Mon03.07.201709:30 - 12:00HS 15Schlussklausur
Mon03.07.201709:30 - 12:00HS 16Schlussklausur
Mon03.07.201709:30 - 12:00HS 7Schlussklausur
Wed23.08.201715:00 - 20:30HS 15
Tue05.09.201709:00 - 11:30HS 1Nachklausur
Tue05.09.201709:00 - 11:30HS 15Nachklausur
Tue05.09.201709:00 - 11:30HS 16Nachklausur
DayDateTimeRoomTopic
Wed30.08.201716:00 - 18:45MZ 412A
Tue05.09.201709:00 - 11:30HS 15Schlussklausur
Tue05.09.201709:00 - 11:30HS 1Schlussklausur
Tue05.09.201709:00 - 11:30HS 16Schlussklausur
Mon20.11.201717:15 - 18:45HS 7
Mon20.11.201717:15 - 18:00HS 1Nachklausur
DayDateTimeRoomTopic
Wed08.11.201715:30 - 18:45P 004
Mon20.11.201717:15 - 18:00HS 1Schlussklausur
Mon20.11.201717:15 - 18:45HS 7
Thu01.02.201811:00 - 12:00HS 7Nachklausur
Thu01.02.201811:00 - 12:00HS 16Nachklausur
Thu01.02.201811:00 - 12:00HS 15Nachklausur
Thu01.02.201811:00 - 12:00HS 1Nachklausur
Thu01.02.201811:00 - 12:00HS 2Nachklausur
DayDateTimeRoomTopic
Thu01.02.201811:00 - 12:00HS 1Schlussklausur
Thu01.02.201811:00 - 12:00HS 15Schlussklausur
Thu01.02.201811:00 - 12:00HS 16Schlussklausur
Thu01.02.201811:00 - 12:00HS 2Schlussklausur
Thu01.02.201811:00 - 12:00HS 7Schlussklausur
Fri04.05.201811:00 - 12:00HS 1
Fri04.05.201811:00 - 12:00HS 16
DayDateTimeRoomTopic
Mon23.04.201815:30 - 18:00MZ 005A
Fri04.05.201811:00 - 11:50Schlussklausur
Mon02.07.201811:00 - 11:50Nachklausur
DayDateTimeRoomTopic
Mon27.08.201816:00 - 19:00MZ 412A
Tue28.08.201808:30 - 13:00HS 15Tutorium
Wed29.08.201808:30 - 13:00HS 16Tutorium
Fri31.08.201808:30 - 11:00HS 15Tutorium
Mon03.09.201814:30 - 15:20Schlussklausur
Mon12.11.201815:30 - 17:00MZ 003A
Mon19.11.201819:00 - 20:30HS 7
Mon19.11.201819:00 - 20:30HS 15
Mon19.11.201819:00 - 20:30HS 1
Mon19.11.201819:00 - 20:30HS 16
DayDateTimeRoomTopic
Mon27.08.201816:00 - 19:00MZ 412A
Tue28.08.201808:30 - 13:00HS 15Tutorium
Wed29.08.201808:30 - 13:00HS 16Tutorium
Fri31.08.201808:30 - 11:00HS 15Tutorium
Mon03.09.201814:30 - 15:20Schlussklausur
Mon12.11.201815:30 - 17:00MZ 003A
Mon19.11.201819:00 - 20:30HS 7
Mon19.11.201819:00 - 20:30HS 15
Mon19.11.201819:00 - 20:30HS 1
Mon19.11.201819:00 - 20:30HS 16
DayDateTimeRoomTopic
Mon12.11.201815:30 - 17:00MZ 003A
Mon19.11.201819:00 - 20:30HS 15
Mon19.11.201819:00 - 20:30HS 1Schlussklausur
Mon19.11.201819:00 - 20:30HS 16
Mon19.11.201819:00 - 20:30HS 7
Mon14.01.201912:00 - 14:30HS 15Tutorium
Wed16.01.201910:15 - 12:45HS 15Tutorium
Mon21.01.201912:00 - 14:30HS 15Tutorium
Wed23.01.201910:15 - 12:45HS 15Tutorium
Wed23.01.201915:30 - 17:00HF 9904
Wed30.01.201910:15 - 12:45HS 15Tutorium
Fri01.02.201913:15 - 14:15HS 2
Fri01.02.201913:15 - 14:15HS 16
Fri01.02.201913:15 - 14:15HS 15
Fri01.02.201913:15 - 14:15HS 1
Fri01.02.201913:15 - 14:15HS 7Nachklausur
DayDateTimeRoomTopic
Mon14.01.201912:00 - 14:30HS 15Tutorium
Wed16.01.201910:15 - 12:45HS 15Tutorium
Mon21.01.201912:00 - 14:30HS 15Tutorium
Wed23.01.201910:15 - 12:45HS 15Tutorium
Wed23.01.201915:30 - 17:00HF 9904
Wed30.01.201910:15 - 12:45HS 15Tutorium
Fri01.02.201913:15 - 14:15HS 16
Fri01.02.201913:15 - 14:15HS 1
Fri01.02.201913:15 - 14:15HS 7Schlussklausur
Fri01.02.201913:15 - 14:15HS 2
Fri01.02.201913:15 - 14:15HS 15
Fri26.04.201910:00 - 11:00HS 16
Fri26.04.201910:00 - 11:00HS 1
DayDateTimeRoomTopic
Wed10.04.201915:30 - 18:00HS 9
Fri26.04.201910:00 - 11:00HS 1
Fri26.04.201910:00 - 11:00HS 16
Fri26.04.201910:00 - 10:50Schlussklausur
Mon01.07.201911:15 - 12:15HS 7
Mon01.07.201911:15 - 12:15HS 16
Mon01.07.201911:15 - 12:15HS 15
Mon01.07.201911:15 - 12:15HS 2
Mon01.07.201911:15 - 12:05Nachklausur
DayDateTimeRoomTopic
Fri30.08.201910:00 - 11:00HS 16
Fri30.08.201910:00 - 11:00HS 7
Fri30.08.201910:00 - 11:00HS 2
Fri30.08.201910:00 - 11:00Schlussklausur