5441337302

Bachelorof Arts in Business Administration Majors (Sixth and Seventh Semester)

Munich University of Applied Sciences Winter Semester 2010/11

MODULE NO.: TITLE: MODULE TYPE: LANGUAGE OF INSTRUCTION: TEACHING METHOD:	173 Management Accounting Compulsory German Lecture
SEMESTER: CHW: ECTS-CREDITS FREOUENCY:	6. Semester 4 5 Weekly
RESPONSIBILITY FOR THE COURSE: LECTURER:	Prot. Dr. Kórbs, Dr. Trauttmannsdorff Prot. Dr. Kórbs, Dr. Trauttmannsdorff
CORRESPONDING COURSES:		PREREOUISITES:	Cost Accounting
ASSESSMENT METHOD:	WE	STUDY AIDS TO BE USED IN EXAMS:	Calculator
OBJECTIVES:	Students are able to: •    Use current controlling approaches and cost accounting and cost management methods •    Build up a significant cost and activity accounting for decision preparation and controlling •    Identify key numbers for business controlling •    Show relations between business planninq and controlling
CONTENT:	•    Role of a controller in a company (Controlling and Management; Goal, planning, controlling and information system; Tasks of controlling; Controlling Systems; Coordination instruments of controlling; Strategie and operative controlling) •    Process oriented cost accounting (changed conditions for cost accounting; activity-based costing; conception of process cost accounting; process oriented calculation) •    Target cost planning and control (characteristics of target cost management; criticism on the acceptance of target cost management; accounting functions of a lifecycle calculation; top-down budgeting •    Budgets and budgeting (budgets and functions of budgets; composition of budget costs and earnings statement; organisational requirements for budgeting; methods of budget planning, operative budget system; coordination of budgeting) •    Budget control and deviation analysis (function of cost control; control in a fixed budgeting; control in a flexible budgeting; control in marginal costing; control of process costs •    Internal pricing (divisional organisation structure and earnings statement; internal pricing and profit-centre; accounting functions of internal pricing; methods of internal pricing; types of internal pricing; •    market-oriented accounting (reasons fort he development to Shareholder-Value; market price and market value; determination of company value; cost of equity and Capital market model; Capital asset pricing model •    Business ratios and Balanced Scorecard
RECOMMENDED LITERATURĘ:	Horvath, P.: Controlling, akt. Aufl., Munchen, Peemóller K.: Controlling, akt. Aufl., Heme