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ich war hier: LVWiWiAccountingInformationAndDecisionInfluencing

Version [58252]

Dies ist eine alte Version von LVWiWiAccountingInformationAndDecisionInfluencing erstellt von Pioch am 2015-08-24 00:48:44.

 

Management Accounting and Management Control B: Accounting Information and Decision Influencing


Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Peter Schuster.


Course Material

The course material is available in the share folder of the faculty.


Textbooks

Prescribed

  • Ewert, R./ Wagenhofer, A./ Schuster, P.: Management Accounting, 2016 (in preparation)
  • Schuster, P.: Management Accounting & Management Control CD ROM (latest version)


More information regarding the course

Credits: 5 ECTS

Degree programm:

  • Bachelor-degree
  • faculaty business and economics
  • recommend participation to the students from the 4th semester

Duration of the course:

  • one semester
  • 4 SWS

Learning outcomes:

  • Introduction to and understanding of management accounting information as used for decision influencing (within the framework of assessing the main functions of management accounting, and in this module: behaviour guiding). The course aims at providing a specific perspective on management accounting, as represented by the book used (Ewert, Wagenhofer, Schuster).

Grading:

  • Final written exam (100%)
Information

The lecture "Accounting Information and Decision Influencing" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.


Topics


1. Cost Management

    • Activity-based Costing
    • Excursus: German costing accouting: GPK (marginal costing system)
    • Target Costing
    • Life Cycle Costing

2. Variance Analysis

    • Functions of variance analysis
    • The variance analysis process
    • Methods of variance analysis
    • Example of cost, revenues, price and contribution margin variances

3. Coordination, Budgeting and Incentives

    • Responsibility in decentralised organisations





Dates

In the winter semester 2015/16 the lecture is taking place:

lecture part Day Time Room
Part 1 Monday I 12.15 - 1.45 pm C206
Part 2 Monday II 2.15 - 3.45 pm C206



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