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This entry is from Winter semester 2021/22 and might be obsolete. You can find a current equivalent here.

Advanced Management Accounting I: Value-based Management
(dt. Advanced Management Accounting I: Value-based Management)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Credit points,
formal requirements
6 CP
Course requirement(s): Presentation (10-30 minutes)
Examination type: Written examination
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Person in charge of the module's outline


Qualification Goals

The essential objective of the module is to impart sound theoretical and practical knowledge from the field of management accounting (controlling) with a view to topics of value-oriented corporate management and control (value-based management). In particular, students should acquire the ability to apply, critically evaluate and further develop instruments of value-based management. By focusing on the understanding of interrelationships, the combination of theory and practice, as well as the application in the context of comprehensive problems (presentation) and the examination of what has been learned in the module exam, a sustainability of the education is guaranteed.

The module is recommended for students who are planning to start in the field of management consulting, controlling, financing, accounting, or management of a company and who are prospectively aiming for a position as managing director, CEO, or CFO.




Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Informatics, this module can be attended in the study area Business Administration Specialization.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.

Recommended Reading

(not specified)

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2021/22. 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:

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.