Studienhandbuch | KS Budgeting

Inhalt

[ 572K2BBBUDK15 ] KS Budgeting

Es ist eine neuere Version 2021W dieser LV im Curriculum Bachelor's programme Business and Economics 2021W vorhanden.

^(*) 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".
Earlier variants	They also cover the requirements of the curriculum (from - to) 1BBUDK: KS Budgeting (2009W-2015S)

On-site course
Maximum number of participants	100
Assignment procedure	Assignment according to priority

MuSSS Linz

2015WS2

2016SS2

2016WS1

2017SS1

2017SS3

2017WS2

2018SS2

2018WS1

2019SS1

2019WS1

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