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Introduction to management accounting. After attending the lecture the students shall have an overview over basic concepts, terms and tools of management accounting and be able to explain the relations between Anglo-Saxon management accounting and Germanic cost accounting ('Kostenrechnung')

Fundamentals of management accounting for decision making: ob costing; cost allocations; activity-based costing; cost-volume-profit analysis; budgeting and budget variances; role of management accounting in managing organizations; management accounting, motivation, and behavior

Written exam 60 minutes comprising contents of the whole module (lecture and proseminars 406221 oder 406222)

Compulsory participation in "Vorbesprechung" (introduction), Students in the old Diploma programs (Betriebswirtschaft, Volkswirtschaft) will have to hand in additional term paper.  VB-Anwesenheitspflicht!