W715 – Advanced Management Accounting - P05

Module
Advanced Management Accounting - P05
Advanced Management Accounting - P05
Module number
W715 [IB-MA P05]
Version: 1
Faculty
Business Administration
Level
Master
Duration
1 Semester
Semester
Winter semester
Module supervisor

Prof. Dr. rer. pol. Torsten Gonschorek
torsten.gonschorek(at)htw-dresden.de

Lecturer(s)

Prof. Dr. rer. pol. Torsten Gonschorek
torsten.gonschorek(at)htw-dresden.de

Course language(s)

English
in "Advanced Management Accounting - P05"

ECTS credits

5.00 credits

Workload

150 hours

Courses

4.00 SCH (3.00 SCH Lecture | 1.00 SCH Seminar)

Self-study time

105.00 hours
105.00 hours Self-study - Advanced Management Accounting - P05

Pre-examination(s)
None
Examination(s)

Written examination
Examination time: 90 min | Weighting: 50% | not to be compensated
in "Advanced Management Accounting - P05"

Alternative examination - Paper
Weighting: 50% | not to be compensated
in "Advanced Management Accounting - P05"

Form of teaching
The course will be a combination of lectures, case work, writing essays with presentations, use of business software and interactive class discussion.
Media type
No information
Instruction content/structure

1. Introduction to Management and Cost Accounting
2. Budgeting and alternative Budgeting Systems
3. Standard Costing and Variance Analysis
4. Activity Based Costing and Target Costing
5. Cost Management
6. Performance Measurement and Balanced Scorecard

Qualification objectives

This course emphasizes the use of accounting information for internal planning and control purposes. This orientation contrasts with financial accounting where the focus is on accounting disclosures for parties external to the firm. After completing your study of this module, you should be able to:
1. Discuss the impact of a changing business environment on the management accounting framework.
2. Evaluate alternative approaches to budgeting, standard costing and variance analysis and appraise their relevance in organisations today.
3. Appraise issues concerning the availability and use of information in performance measurement, techniques used in performance measurement and management behaviour in their application.
4. Appraise alternative approaches to the use of divisional performance measures and transfer pricing, including consideration of their impact on divisional autonomy, performance measurement and management motivation.

Social and personal skills
Key skills
Special admission requirements
No information
Recommended prerequisites

TOEFL 550 or equivalent

Continuation options
No information
Literature
  • Bhimani, A. / Horngren, C. T. / Datar, S. M. / Foster, G. (2008): Management and Cost Accounting, 4th ed., (Pearson/Prentice Hall), ISBN 978-0-273-71149-0
  • Coenenberg, A. G. / Fischer, Th. M. / Günther, Th. (2007): Kostenrechnung und Kostenanalyse, 6. überarbeitete und erweiterte Auflage, Stuttgart 2007
  • Drury, Colin (2004): Management & Cost Accounting, 6th Edition, Students manual, (Business Press -Thomson Learning) ISBN 1-84480-030-X
  • Weber, J. / Schäffer, U. (2008): Introduction to Controlling, Stuttgart 2008; ISBN 978-3-7910-2759-3
  • Robert S. Kaplan, David P. Norton (2006): Alignment: Using the Balanced Scorecard to Create Corporate Synergies, (Harvard Business School Press), ISBN-10:*1591396905
Current teaching resources

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Notes
Please note that the APL exam "Beleg" also includes a presentation of 20 minutes.
The module is taught in English.