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Chair of Management Accounting and Control
Management Accounting and Control

Management Accounting

Semester
The course is held in every winter term with bi-weekly lectures during the whole semester and with weekly exercises in the second half of the semester. More information about formal issues (e.g., the start of and the registration for exercise groups) will be provided in the first lecture.
Objectives
At the end of the course, students know and are able to apply the basic principles, concepts and methods of management accounting, in particular regarding cost accounting, cost management and investment appraisal.
Content
  • Introduction to management accounting
  • Cost accounting: basics, cost-type accounting, cost center accounting, product cost accounting, cost accounting concepts
  • Investment appraisal: basics, dynamic methods, additional fields and models of IA-application
  • Cost management instruments
Assessments
Written examination

ERASMUS students: See Notes for ERASMUS students
Information and downloads

Note for the access to documents

The first part of lecture slides is open to all TUC members. For the follow up documents a registration as course participant is required (registration and enrollment via OPAL). The registration is done online and in combination with the enrollment for the exercise groups. Please use the following Link for the registration.