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KS Master Course Managerial Accounting

Organizer

Assoz. Univ.-Prof inDr.in Birgit Grüb

Offered

Each Semester, 6 ECTS

Dates

See KUSSS

Material

Slides will be available in KUSSS

Exam

1. One final exam, 60 minutes - 60 points
2. Homework, Case Studies - 60 points
3. 15 extra points possible to improve the grade (from paper presentation)

- from the possible 120 points 60 points (50 %) are needed to pass the course

Questions

By E-mail to the organizers

Objectives

Theoretical references of the controlling
Functions of the operational and strategic controlling
Instruments of the operational and strategic controlling
Performance Management Systems
Behavioral control by the controlling
Application fields of the controlling
International development of controlling

Content

Content of teaching:

– Introduction to Management Accounting
– Management Accounting in General
– Management Accounting and Strategy
– Management Accounting as an instrument for decision making
– Performance Measurement and Management
– Changes in Management Accounting
– Balanced Scorecard