Main content

This entry is from Winter semester 2016/17 and might be obsolete. No current equivalent could be found.

B-MA — Management Accounting
(dt. Management Accounting)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lehr- and Lernform: - lecture - recitation class - private study - Freies Unterrichtsgespräch additional studies: - Diskussion ausgewählter Fallstudien and Praxisbeispiele - Computergestützte Anwendungen - Vorträge von and Diskussion mit Praktikerinnen/Praktikern,
180 hours (attendance: 44 hours preparation and follow-up: 68 hours exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Translation missing. German original:
Klausur (60 Minuten)
Language,
Grading		 English,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
each winter semester
Person in charge of the module's outline N.N.

Contents

After a definition of the content of "Management Accounting", the tasks of Management Accounting are discussed. Central instruments of management accounting are presented and discussed against the background of the goal of strategy implementation and the coordination problems that have to be solved as a result. Concrete possible applications of the instruments are illustrated in detail using practical examples and exercises.


Qualification Goals

This module provides a basic insight into management accounting. Students will be enabled to understand, apply, critically evaluate and further develop the essential instruments of the subject. Successful completion of the module enables students to solve complex management accounting problems independently and in a structured manner. For this purpose, analytical thinking, argumentation skills and discussion skills are trained, among other things.


Prerequisites

Translation is missing. Here is the German original:

Empfohlen wird die Teilnahme an den Modulen „Entscheidung, Finanzierung und Investition“ (B-EFI) und „Kosten- und Leistungsrechnung“ (B-KLR).


Applicability

Module imported from B.Sc. Business Administration.

When studying M.Sc. Mathematics, this module can be attended in the study area Minor subject Business Administration.


Recommended Reading

  • Literatur wird im Rahmen der Veranstaltung bekannt gegeben, u.a.:
  • Atkinson/ Kaplan/ Matsumura/ Young, Management Accounting, Pearson Press



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2016/17. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

  • Winter 2016/17
  • Summer 2018
  • Winter 2018/19
  • Winter 2019/20
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.