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Cost Management:
Differentiation between external and managerial accounting, tasks and objectives of cost accounting, full and variable costing (strong focus), standard costing and deviation analysis, activity-based costing.
Accounting:
Difference and definition of historic costs and production costs in the perspective of balance sheet policy , significant accounting matters relating to fixed assets, current assets (including long -term contracts), expenses and provisions (including provisions for personnel), balance sheet policy in relation to tax purposes.
Financial Management (Principles):
Field of financial management: internal financing, external financing and issues of investment decisions; entrepreneurial finance and financial planning and risk management, mergers and acquisitions.
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