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