LFU:online

Department of Organisation and Learning Department of Organisation and Learning

Univ.-Prof. Dr. Albrecht Becker Univ.-Prof. Dr. Albrecht Becker, +43 512 507 71410

433420

VO Introduction to management accounting

VO 2

4

Prerequisites: module RW 2: Internes Rechnungswesen (Introduction to cost accounting) and further four modules from the "Betriebswirtschaftlicher Kernbereich", § 6, 2.

weekly

each semester

English

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

Lecture

Bachelor Management & Economics, Diploma IWW, Diploma WiPäd: written exam 60 minutes comprising contents of the whole module (lecture and proseminars 406221 oder 406222); examination in PS: see descriptions of PS Diploma Betriebswirtschaft, Volkswirtschaft (old programs): written exam 90 minutes comprising contents of the whole module (lecture and proseminars 406221 oder 406222)

Textbook: Wouters, M., Selto, F., Hilton, R. & Maher, M. (2012). Cost management: Strategies for business decisions (International edition). Maidenhead: McGraw-Hill.

10.03.2014