Management Accounting and Management Control B: Accounting Information and Decision Influencing
Contact
If you will have a question, please use this link to contact Mr. Prof. Dr. Peter Schuster.
Course Material
The course material is available in the share folder of the faculty.
Textbooks
If you will have a question, please use this link to contact Mr. Prof. Dr. Peter Schuster.
Course Material
The course material is available in the share folder of the faculty.
Textbooks
Prescribed
- Ewert, R./ Wagenhofer, A./ Schuster, P.: Management Accounting, 2016 (in preparation)
- Schuster, P.: Management Accounting & Management Control CD ROM (latest version)
More information regarding the courseCredits: 5 ECTS Degree programm:
Duration of the course:
Learning outcomes:
Grading:
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Information
The lecture "Accounting Information and Decision Influencing" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.
Topics
1. Cost Management
- Activity-based Costing
- Excursus: German costing accouting: GPK (marginal costing system)
- Target Costing
- Life Cycle Costing
2. Variance Analysis
- Functions of variance analysis
- The variance analysis process
- Methods of variance analysis
- Example of cost, revenues, price and contribution margin variances
3. Coordination, Budgeting and Incentives
- Responsibility in decentralised organisations
- Budgeting and the "master budget"
- Budgeting, participation and incentives
Dates
Aktuelle Vorlesungs-und Prüfungstermine entnehmen sie bitte dem Stud.IP
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