Detailed information |
Pre-requisites |
(*)keine (die Zulassung zum Studium vorausgesetzt)
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Original study plan |
Master's programme Management 2019W |
Objectives |
- Application fields and duties of Managerial Accounting
- Differences of operative und strategic Management Accountings
- Theoretical discussion and application in practice
- Analysis and inclusion of strategic Management Accounting for implementing control mechanisms
- Leadership and und behavioral Management Accounting
- Implementation and application of Management Accounting instruments
- Current developments of Management Accounting
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Subject |
- Strategic Management Accounting and the decision-making process
- The role of Management Accountants
- Management Control Systems
- Employee motivation and Leadership
- Contingency-, Stakeholder-, Agency theory, Organizational learning
- Calculations and the application of Management Accounting instruments: CVP-Analysis, Szenario-Analysis, Break Even Analysis, optimal production, insourcing versus outsourcing,
- Application of performance measurements, ratios and the Balanced Scorecard
- Performance measurements evaluation and action plan design
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Criteria for evaluation |
1. One Mid-Term Exam – 25 Points
2. One Final Exam – 50 Points
3.Four homeworks – ase studies and calculations– 55 Points
4.Three quizzes – 20 Points
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Methods |
Interactive lecture, distance learning
Videos, feedback-sessions,
Homework, case studies, ad hoc quizzes,
Group work
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Language |
English |
Study material |
Readings will be uploaded within KUSSS.
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Changing subject? |
No |
Further information |
For further information please contact astrid.eisner@ jku.at
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Earlier variants |
They also cover the requirements of the curriculum (from - to) 973GMCPMACK10: KS Master Course Managerial Accounting (2010W-2019S)
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