Interne Unternehmensrechnung und Controlling

Key Info

Basic Information

Studypath:
Master in Business Administration
Semester:
1
Course Type:
Lecture
Language:
German
Cycle:
Summer term
Scheduling:
Entire semester
Course Units:
4.0
Credits:
5.0
Compulsory Attendance:
No

Lecturer

  • Univ.-Prof. Dr.rer.pol. Peter Letmathe

Die folgenden Informationen stellen ein unverbindliches Informationsangebot dar und beziehen sich auf die Prüfungsordnung MSBWL/13, SMPO 6. Änderungsordnung (zum WS 2018/19) (08.02.2019) für den Studiengang Master Betriebswirtschaftslehre. Rechtlich verbindliche Informationen entnehmen Sie bitte der offiziellen Veröffentlichung der Prüfungsordnung.

Syllabus

1. Basics of Management Accounting
2. Concepts of Management Accounting
3. Budgeting
4. Incentive Systems
5. Internal Pricing Systems
6. Indicator Systems
7. Balanced Scorecard
8. Cost and Value Management
9. Investment Management

Objectives

Based on the basics of cost accounting that were taught in the course “Management Accounting and Bookkeeping“, students learn about fundamental techniques and methods of management accounting. Aspects of coordination, of possible defects of coordination instruments, of performance measurement systems as well as of management control will be discussed in depth.
Integrated examples and exercises will deepen the understanding of the main course contents.


The course allows students to acquire the following competencies:

• Combination of existing technical knowledge and abilities with issues of business administration to solve complex business problems
• Critical thinking in business contexts
• Quantitative orientation and applied problem-solving

Prerequisites

The course builds on the course “Management Accounting and Bookkeeping“.

Examination

Examination (100%, graded, 60min.) The completion of the course requires the successful participation in a written exam (60 minutes).

Further Information

No information available in English at the moment.

Literature

No information available in English at the moment.