W715 – Advanced Management Accounting - P05

Modul
Advanced Management Accounting - P05
Advanced Management Accounting - P05
Modulnummer
W715 [IB-MA P05]
Version: 1
Fakultät
Wirtschaftswissenschaften
Niveau
Master
Dauer
1 Semester
Turnus
Wintersemester
Modulverantwortliche/-r

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

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

Englisch
in "Advanced Management Accounting - P05"
ECTS-Credits

5.00 Credits

Workload

150 Stunden

Lehrveranstaltungen

4.00 SWS (3.00 SWS Vorlesung | 1.00 SWS Übung)
Selbststudienzeit

105.00 Stunden
105.00 Stunden Selbststudium - Advanced Management Accounting - P05
Prüfungsvorleistung(en)
Keine
Prüfungsleistung(en)

Schriftliche Prüfungsleistung
Prüfungsdauer: 90 min | Wichtung: 50% | nicht kompensierbar
in "Advanced Management Accounting - P05"

Alternative Prüfungsleistung - Beleg
Wichtung: 50% | nicht kompensierbar
in "Advanced Management Accounting - P05"
Lehrform
The course will be a combination of lectures, case work, writing essays with presentations, use of business software and interactive class discussion.
Medienform
Keine Angabe
Lehrinhalte/Gliederung

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
Qualifikationsziele

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.
Sozial- und Selbstkompetenzen
Key skills
Besondere Zulassungsvoraussetzung
Keine Angabe
Empfohlene Voraussetzungen

TOEFL 550 or equivalent
Fortsetzungsmöglichkeiten
Keine Angabe
Literatur
  • 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
Aktuelle Lehrressourcen

-
Hinweise
Please note that the APL exam "Beleg" also includes a presentation of 20 minutes.
The module is taught in English.
Link zu Kurs/Lernressourcen im OPAL
Detailansicht schließen
© Modulux (Version 4.3)