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Instructors: Prof. Dr. Lucia Bellora-Bienengräber; Prof. Dr. Frank Maik Schiemann
Event type:
Lecture + practical course
Displayed in timetable as:
Mgt. Acc. and Contr.
Hours per week:
3
Credits:
6,0
Language of instruction:
English
Min. | Max. participants:
- | -
Comments/contents:
This course introduces management accounting methods to close the gap between strategic planning and operative implementation. The first part on cost management is concerned with methods to reactively and proactively manage cost positions and cost structures. The second part on time and quality management is concerned with methods which enhance the cost perspective to these two important issues. In the third part, performance measurement is introduced as a method to include financial and non-financial issues.
Learning objectives:
Participants understand and are able to apply reactive and proactive methods of cost management. They are able to implement time and quality management tools and performance measurement systems for complex organizations.
Didactic concept:
The course contains two teaching methods: lecture (2 SWS) and exercise (1 SWS).
Literature:
Bhimani, A.; Horngren, C.T.; Datar, S.M. (2011): Management and Cost Accounting, 5th ed., Prentice Hall
Drury, C. (2012): Management and Cost Accounting, 8th ed., Cengage Learning.
Further literature is introduced in the lecture and exercise.
Additional examination information:
Please note:
The course with 3 SWS will be divided as follows: from October to including December 2019 the course will be offered every week with 4 SWS.
Further information will be announced in the lecture.
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