Syllabus

Titel
1819 Specialization in Business Administration Course III - Advanced Management Accounting
LV-Leiter/innen
Univ.Prof. Dr. Christian Riegler, Dr. Mariana Sailer
Kontakt
  • LV-Typ
    PI
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
27.11.2019 bis 29.11.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Mittwoch 04.12.2019 08:00 - 12:00 D3.0.233
Donnerstag 12.12.2019 08:00 - 11:30 TC.5.27
Mittwoch 18.12.2019 08:00 - 11:30 D3.0.233
Mittwoch 08.01.2020 09:00 - 12:30 D3.0.233
Mittwoch 15.01.2020 08:30 - 12:00 TC.2.01
Montag 20.01.2020 09:00 - 12:30 D3.0.233
Donnerstag 30.01.2020 19:00 - 21:00 TC.0.10 Audimax

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. We focus on topics especially important for decentralized large international firms like transfer pricing and performance measurement & incentives and intensify knowledge about basic processes like budgeting and variance analysis. 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 and learn to judge the costs and benefits of the usage of different management accounting tools. Additionally, they know about the importance of considering non-financial information in management accounting.

Regelung zur Anwesenheit

80 %

Lehr-/Lerndesign

Students are required to prepare for the lectures by reading the related chapters in the textbook, the course is based on. After a short quiz at the beginning of the lecture, which tests the knowledge acquired at home, theory and practical implications are disused in the lecture. Problem sets and exercises are used to illustrate and deepen the issues. Students are actively involved in developing solutions during the lecture. By means of home exercises they recap the course’s content. 

Leistung(en) für eine Beurteilung

Assessment is based on:

Quizzes (in the beginning of course sessions):

5 Quizzes á 6 %

Home exercises

6 Exercises á 5%

Written-end of seminar exam (last session of the course):

40 %

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

Literatur

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

Management and Cost Accounting


Auflage: 7
Jahr: 2019
Prüfungsstoff: Ja
Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Buch
2 Autor/in: Drury, C
Titel:

Management and Cost Accounting


Auflage: 10
Jahr: 2017
Prüfungsstoff: Ja
Empfehlung: Stark empfohlen (aber nicht absolute Kaufnotwendigkeit)
Art: Buch

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.

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

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 7th edition, 2019, Chapter 1

Transfer Pricing :

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 7th edition, 2019, Chapter 18

2

Transfer Pricing continued

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 7th edition, 2019, 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, 7th edition, 2019, Chapter 19

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

4

The Masterbudget

Bhimani,A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 7thedition, 2019, Chapter 14

5

The Masterbudget continued

Required Reading: Bhimani, A./Horngren, C.T/Datar, S.M./Rajan, M.V.: Management and Cost Accounting, 7th edition, 2019, 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, 7th edition, 2019, Chapters 15, 16, 22

7

Written Exam

Zuletzt bearbeitet: 20.01.2020



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