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Management Accounting
(dt. Management Accounting)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture (2SWS) and recitation class (2 SWS),
(attendance: 44 hours, preparation and follow-up: 68 hours, exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Written examination. IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
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 Prof. Dr. Marc Steffen Rapp

Contents

  • Corporate Objectives, Strategy & Management Accounting
  • The Use of Costs
  • Cost and Performance Measurement and Management
  • Organizational Behavior

Qualification Goals

After completing the module, students will be able to

  • explain the role of controlling with regard to strategy implementation,
  • explain and apply advanced cost accounting methods and adapt them to specific contexts,
  • measure and interpret costs and (financial and non-financial) company performance,
  • and to make the content learned usable for business practice within the framework of a balanced scorecard.

Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

The module is assigned to the focus areas Accounting and Finance, and Market Oriented Management. 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 2025/26. 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.