Version [57882]
Dies ist eine alte Version von LVIBEManagerialEconomics erstellt von Pioch am 2015-07-26 17:02:07.
Managerial Economics (Advanced Economics)
Contact
If you will have a question, please use this link to contact Prof. Dr. Peter Schuster.
Course Material
The course material is available in the share folder and studip of the faculty.
Textbooks
If you will have a question, please use this link to contact Prof. Dr. Peter Schuster.
Course Material
The course material is available in the share folder and studip of the faculty.
Textbooks
Obligatory literature
- Schuster, P.: Management Accounting & Management Control Systems CD Rom (latest version)
More information regarding the courseCredits: 2,5 ECTS Degree programm: Master-degree faculty business and economics; recommend participation to the students in the 2nd semester Duration of the course: one semester, 2,5 SWS Learning outcomes: Gaining an advanced understanding of international management accounting & management control systems, esp. of transfer pricing and performance measurement. The course aims at providing a specific view on management control based on the bahavioural guidance function of management accounting systems. Grading: Final Exam (100 %) |
Information
The lecture "Managerial Economics" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally in the second semester of the master program.
Topics
1. Control Systems and Transfer Princing
- Functions of transfer prices
- Market-based transfer prices
- Cost-based transfer prices
- Negotiated transfer prices
- Risk sharing and behavioural effects
- Control effects of transfer prices
- Accounting information and decision influencing in ex ante and ex post view
- Capacity adjustment and ex ante control by transfer pirces
- Case study: coordination of pricing decisions
2. Accouting Ratios and Performance Measurement
- Functions of ratios
- Examples of profit and cash flow ratios
Dates
In the summer semester 2015 the lecture is taking place:
| lecture part | Day | Time | Room |
|---|---|---|---|
| Part 1 | Tuesday I | 2.15 - 3.45 am | C 207 |
| Part 2 | Tuesday II | 4.15 - 5:45 pm | C 207 |
Exams Date:
| Date | Time | Room |
|---|---|---|
| *30.07.2015 | 1 - 2.30 pm | H 0102 |
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