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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. Moreover, they shall be able to reflect on intended and unintended outcomes of as well as the influence of the context on management accounting.

Basic instruments of management accounting: traditional costing and activity-based costing; planning, control, and budgeting; fundamentals of performance measurement; introduction to strategic implications of management accounting.

Lecture with discussion

Written exam 75 minutes comprising contents of the whole module (lecture and proseminars 403 421 or 403 222).

Textbook:

Burns, J., Quinn, M., Warren, L., & Oliveira, J. (2013). Management Accounting. London: McGraw-Hill.

Additional readings t.b.a.

Anmeldungsvoraussetzungen für die Lehrveranstaltungen des Moduls: positive Beurteilung des Moduls RW 2: Internes Rechnungswesen sowie vier weiterer Module aus dem betriebswirtschaftlichen Kernbereich gemäß § 6 Abs. 2

Compulsory participation in introductory meeting, 06.10.2015.