Details

Fakultät	Wirtschafts- und Sozialwissenschaftliche Fakultät
Bereich	Betriebswirtschaftslehre
Code	UE-EGE.00162
Sprachen	Englisch
Art der Unterrichtseinheit	Vorlesung
Kursus	Master
Semester	SA-2020

Zeitplan und Räume

Vorlesungszeiten	Mittwoch 15:15 - 18:00, Wöchentlich (Herbstsemester)
Stunden pro Woche	3

Unterricht

Dozenten-innen	Burkert Michael
Assistenten	Demiri Zana Islami Jetë
Beschreibung	Formerly “Dezentrale Unternehmenssteuerung”: Management accountants provide managers with cost accounting data for effective decision-making, planning and controlling. This course builds on previous courses on management accounting from the bachelor program and covers more advanced topics such as different budgeting and transfer pricing methods. Besides illustrating specific management accounting techniques a special emphasis is placed on the development of analytical skills. In order to foster this, Monte Carlo simulation techniques are introduced to demonstrate how more accurate cost predictions can be derived leading to enhanced decision-making and cost control. Students will be encouraged to discuss the results of excel based exercises in class and to participate in a business case on management accounting.
Lernziele	This course is supposed to deepen the students’ understanding of management accounting methods and their role for effective managerial decision-making. Students are enabled to critically evaluate the validity of cost information and to dig behind the numbers.
Soft Skills	Nein
ausserhalb des Bereichs	Nein
BeNeFri	Ja
Mobilität	Ja
UniPop	Nein

Dokument

Bibliographie

Will be announced at the beginning of the course

Schriftliche Prüfung - SP-2021, Wiederholungssession 2021

Datum	30.08.2021 17:00 - 18:00
Bewertungsmodus	Nach Note
Beschreibung	Examination time: 60 Min. Retake exam only

Schriftliche Prüfung - SA-2021, Wintersession 2022

Datum	18.01.2022 08:30 - 09:30
Bewertungsmodus	Nach Note
Beschreibung	Examination time: 60 Min. Retake exam only

Fortlaufende Evaluation und schriftliche Prüfung - SA-2020, Wintersession 2021

Datum	19.01.2021 17:00 - 18:00
Bewertungsmodus	Nach Note
Beschreibung	Examination time: 60 Min. Group work: 40% of the grade • Written Exam: 60% of the grade Group work make up 40% of the grade but only if written exam is passed! If a retake exam session is to be done, grading of the course is based on exam only (100% of the grade).