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
Lecturer
Contact person
Assessments
Access to the course documents and enrollment
The access to the course documents and the enrollment for the exercise groups is possible via the platform OPAL. Please use the following Link to OPAL.