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Management Accounting

Module name (EN): Management Accounting
Degree programme: International Business, Bachelor, ASPO 01.10.2008
Module code: BAIBA-550
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 6
Semester: 5
Mandatory course: yes
Language of instruction:
Written exam, composition with presentation

[updated 30.07.2021]
Applicability / Curricular relevance:
BAIBA-550 International Business, Bachelor, ASPO 01.10.2008, semester 5, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BAIBA-220 Balance Sheets and Cost Accounting

[updated 24.08.2007]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Michael Zell
Prof. Dr. Michael Zell

[updated 24.08.2007]
Learning outcomes:
After successfully completing this module, students will be familiar with how accounting information can be used by management. In addition, they will understand how controlling instruments (operational and strategic approaches) can be applied meaningfully in business practice.

[updated 30.07.2021]
Module content:
- Decision-based costing
- Profitability and contribution margin accounting
- Planning, control and deviation analysis
- Strategic cost management
- Value-oriented corporate management
- Performance management

[updated 30.07.2021]
Teaching methods/Media:
The course combines lectures with exercises, independent work and presentations and requires a high degree of student participation.

[updated 30.07.2021]
Recommended or required reading:
- Horngren, C.T., Foster, G., Dater, S.M.: Cost Accounting A Managerial Emphasis, latest edition.
- Weygandt, J.J., Kieso, D.E., Kimmel, P.D.: Managerial Accounting, latest edition.
- Hansen, D.R., Mowen, M. M.: Cost Management, latest edition.
- Zell, Michael: Kosten- und Performance-Management, aktuelle Auflage.

[updated 30.07.2021]
[Wed Dec  1 20:14:41 CET 2021, CKEY=imaa, BKEY=ibw, CID=BAIBA-550, LANGUAGE=en, DATE=01.12.2021]