0057 Course I - Introduction to Strategy and Managerial Accounting
Konstantin Grün, M.A., Saam Benjamin Mahmoodian, MSc.
Weekly hours
Language of instruction
09/14/23 to 09/17/23
Registration via LPIS
Notes to the course
Day Date Time Room
Tuesday 09/26/23 04:00 PM - 05:30 PM D5.0.001
Tuesday 10/03/23 01:30 PM - 05:00 PM D5.1.003
Tuesday 10/10/23 01:30 PM - 05:00 PM D5.1.003
Monday 10/16/23 01:00 PM - 06:00 PM D5.0.001
Tuesday 10/24/23 01:30 PM - 05:00 PM D5.1.003
Tuesday 10/31/23 01:30 PM - 05:00 PM D5.1.003
Monday 11/06/23 01:00 PM - 06:00 PM D5.0.001
Tuesday 11/14/23 01:30 PM - 05:00 PM D5.1.003
Monday 11/20/23 02:00 PM - 03:30 PM D5.1.001
Tuesday 11/28/23 01:00 PM - 03:00 PM TC.2.02

The course focuses on the foundations of strategic management and management accounting. In particular,the following topics will be covered:

  • External company analysis
  • Internal company analysis
  • Strategy implementation

In the management accounting section of this course we will primarily discuss:

  • Budgeting
  • Financial ratios
  • Value-based management
Learning outcomes

After completion of the course, students will be able to

  • understand a wide range of strategic instruments and management accounting concepts on a theoretical level,
  • apply these concepts in practice,
  • expand their knowledge and capabilities in the field of strategic management and management accounting,
  • and understand the interrelatedness of the various instruments.
Attendance requirements

Attendance is highly recommended! In order to successfully pass this course, your absence is limited to 20% of our appointments, which is approximately one session. This also applies to all online units. 

Teaching/learning method(s)

The application and link between several instruments will be based on case examples, an integrated case study, and in-class discussions. Before each lecture, students will have to prepare the relevant literature and work on case studies and theoretical questions. During the sessions, the concepts will be further discussed and will be applied to case examples. Preparation will be assessed via short quizzes in each session. At the end of the course, the content will be tested in a final exam.

As a consequence, the followingmethods are used:

  • Lecture
  • Homework
  • Group assignments & presentations
  • Case examples and an integrated case study
  • Final Exam

The final grade will be based on the following components:

  • Quizzes (25%)
  • Case Study Presentation (25%)
  • Final Exam (50%)
Prerequisites for participation and waiting lists

Successful application for “SBWL Unternehmensführung & Controlling”


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Availability of lecturer(s)

contact hours: by appointment




Last edited: 2023-10-02