Syllabus

Titel
2043 Specialization in Business Administration Course III - Advanced Management Accounting
LV-Leiter/innen
Univ.Prof. Dr. Christian Riegler, Mariana Sailer, MSc.
Kontakt
  • LV-Typ
    PI
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
27.11.2018 bis 28.11.2018
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Mittwoch 05.12.2018 08:30 - 12:30 EA.6.026
Mittwoch 12.12.2018 08:30 - 12:00 EA.6.032
Mittwoch 19.12.2018 08:30 - 12:00 EA.6.026
Mittwoch 09.01.2019 08:30 - 12:00 EA.6.026
Mittwoch 16.01.2019 08:30 - 12:00 TC.5.27
Mittwoch 23.01.2019 08:30 - 12:00 EA.6.032
Samstag 26.01.2019 09:00 - 11:00 TC.0.04

Inhalte der LV

In this course we discuss fundamental issues of advanced management accounting and control in an international context. Based on the knowledge of the courses AMC1 and AMC 2 we identify important tools of management accounting which are widely used in corporate practice all over the world. Starting with the planning and control cycle (budgeting, variance analysis) we focus also on topics especially important for decentralized large international firms like transfer pricing and performance measurement & incentives. In this context we also address the increasing importance of non-financial information and its usage in management accounting. The course is based on an international textbook to allow for discussing all related topics in English

Lernergebnisse (Learning Outcomes)

Students develop a solid understanding of the advanced concept of management accounting and control in an international context. They gain insight into the questions of how and when management accounting tools may be helpful for controlling the firm. They develop skills to see the increasing need for management accounting tools in large decentralized companies. They learn to judge the costs and benefits of the usage of different management accounting tools. They know aboutthe importance of considering non-financial information in management accounting.

Regelung zur Anwesenheit

80 %

Lehr-/Lerndesign

The theoretical grounding is discussed in a lecture. In addition, problem sets and exercises are used to illustrate and deepen the issues discussed. Students are actively involved in developing solutions of the problem sets and exercises.

Leistung(en) für eine Beurteilung

Assessment is based on:

Quizzes (in some sessions of the course without prior notice):

4 Quizzes 10 %

1 Quiz 15 %

Written-end of Seminar exam (last session of the couse):

45 %

In order to pass the course, students are required to achieve more than 50 % of the total reachable points.

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

This course is a PI course with 80% attendance. Students who are not present in the first unit will be deregistered and the place will be given to some other student from the waiting list.

Literatur

1 Autor/in: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.
Titel: Management and Cost Accounting

Auflage: 6
Jahr: 2015
Prüfungsstoff: Ja
Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Buch
2 Autor/in: Drury, C
Titel: Management and Cost Accounting

Auflage: 8
Jahr: 2012
Prüfungsstoff: Ja
Empfehlung: Stark empfohlen (aber nicht absolute Kaufnotwendigkeit)
Art: Buch

Empfohlene inhaltliche Vorkenntnisse

Basic knowledge of Cost Accounting and Management Accounting (AMC 1, AMC 2).

Erreichbarkeit des/der Vortragenden

Detailinformationen zu einzelnen Lehrveranstaltungseinheiten

Einheit Datum Inhalte
1

The basic concept of Management Accounting & Control

Transfer Pricing :

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapter 18

2

Transfer Pricing continued

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapter 18

3

Performance Measurement, Incentives and Compensation:

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapter 19, Chapters 20 and 22

Anthony, R.N./Govindarajan, V.: Management Control Systems, 12th edition, 2007,Chapters 11-12

4

The Masterbudget

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapter 1

Bhimani,A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 5thedition, 2011, Chapter 14

5

The Masterbudget continued

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapter 14

6

Flexible Budgets and Variance Analysis

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 6th edition, 2015, Chapters 15, 16

7

Written Exam

Zuletzt bearbeitet: 13.12.2018



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