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ich war hier: LVWiWiAccountingInformationAndDecisionMaking

Version [50474]

Dies ist eine alte Version von LVWiWiAccountingInformationAndDecisionMaking erstellt von Pioch am 2015-03-06 11:47:06.

 

Business in Asia


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


Useful References

  • Please use this link on page 3, 4 and 5.

Weitere Informationen zur Lehrveranstaltung

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:
On completion of this students should be able to:

  • Explain the development of different business activities within the economies studied;
  • Analyse business structures, strategies and relationships within the region;
  • Differentiate local, national and international influences on firms´ behaviour in Asia;
  • Evaluate contending strategies or approaches to the conduct of business with the Asian region and apply them to case study materials;
  • With active seminar participation you should develop greater skills in active listening, group discussion, debating and oral communication. You will also develop skills in professional report writing, production and presentation in this unit.

Grading:
Final written exam (100%)
Information

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


Topics


1. Introduction: Management Accounting and Management Control

2. Accounting Information for Production Decisions

    • Management accounting and decision making
    • "Pure" production decisions
    • Production and procedural decisions
    • Make-or-buy decisions

3. Accounting Information for Pricing Decisions

    • Lowest-price limit
    • Highest-price limit
    • Optimal prices

4. Decisions Making Under Uncertainty

    • Introduction: uncertainty
    • Production and price decisions under uncertainty (the example of price limits and the sequential acceptance of an order)





Dates

In the winter semester 2014/15 the lecture is taking place:

lecture part Day Time Room
Part 1 Wednesday I 8.15 - 9.45 am H203
Part 2 Wednesday II 10.15 - 11.45 am C206



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