Management Accounting (DLBMAE)

Module Title: Management Accounting

Module No.:


Semester / Term:



Minimum 1 Semester

Module Type(s):


Regularly offered in:


Workload: 150 h

Credit Points: 5

Admission Requirements:


Language of Instruction:


Contributing Courses to Module:


Self-study: 110 h
Self-examination: 20 h
Tutorials: 20 h

Course Coordinator(s) / Tutor(s):

Please see the current list of tutors on the Learning Management System.

Module Director:

Dr. habil. Jessica Hastenteufel

References to Other Programs:

  • Path to Master

References to Other Modules in the Program:

  • Corporate Finance and Investment
  • Financial Management

Qualification and Educational Objectives of the Module:

On successful completion of this module, students will be able to:

  • articulate the management accounting and control function as opposed to the financial accounting and the financial management function
  • understand the cost structure and discuss the cost aspects of running a business

  • analyze and apply the tools for viewing and differentiating costs and utilize them to inform business decision-making
  • discuss how the budgeting process works and how variance analysis is done to implement the management control function

Course Content of the Module:

  • Management accounting and control function
  • Differences between management accounting, cost accounting, financial accounting, and financial management
  • Cost terms, cost categories, and cost behavior
  • Cost allocation
  • General and specific cost allocation methods
  • Break-even analysis
  • Planning and budgeting

Teaching Methods:

See the contributing course outline


See the contributing course outline

Percentage of the Module Grade Relative to the Final Grade for the Program:


Prerequisites to Qualify for Assessment:


See the contributing course outline

Written Assessment: Written Assignment (100%)