MENUMENU
MENUMENU

Management Accounting (DLBMAE)

Modulbezeichnung: Management Accounting

Modulnummer:

DLBMAE

Semester:

--

Dauer:

Minimum 1 Semester

Modultyp:

Pflicht

Regulär angeboten im:

WS, SS

Workload: 150 h

ECTS Punkte : 5

Zugangsvoraussetzungen:

None

Unterrichtssprache:

Englisch

Kurse im Modul:

Workload:

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

Kurskoordinatoren/Tutoren::

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

Modulverantwortliche(r):

Dr. habil. Jessica Hastenteufel

Bezüge zu anderen Programmen:

  • Path to Master

Bezüge zu anderen Modulen im Programm:

  • Corporate Finance and Investment
  • Financial Management

Qualifikations- und Lernziele des Moduls :

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

Lehrinhalt des Moduls:

  • 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

Lehrmethoden:

See the contributing course outline

Literatur:

See the contributing course outline

Anteil der Modulnote an der Gesamtabschlussnote des Programms :

--

Prüfungszulassungsvoraussetzung:

Abschlussprüfungen:

See the contributing course outline

DLBMAE01:
Written Assessment: Written Assignment (100%)