Advanced Managerial Accounting
-
Teaching
Details
Faculty Faculty of Management, Economics and Social Sciences Domain Business Administration Code UE-EGE.00162 Languages English Type of lesson Lecture
Level Master Semester SA-2022 Schedules and rooms
Summary schedule Wednesday 15:15 - 18:00, Hebdomadaire (Autumn semester)
Hours per week 3 Teaching
Teachers - Burkert Michael
Assistants - Demiri Zana
- Islami Jetë
Description 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.Training objectives 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. Softskills No Off field No BeNeFri Yes Mobility Yes UniPop No Documents
Bibliography Will be announced at the beginning of the course -
Dates and rooms
Date Hour Type of lesson Place 21.09.2022 15:15 - 18:00 Cours PER 21, Room G230 28.09.2022 15:15 - 18:00 Cours PER 21, Room G230 05.10.2022 15:15 - 18:00 Cours PER 21, Room G230 12.10.2022 15:15 - 18:00 Cours PER 21, Room G230 19.10.2022 15:15 - 18:00 Cours PER 21, Room G230 26.10.2022 15:15 - 18:00 Cours PER 21, Room G230 02.11.2022 15:15 - 18:00 Cours PER 21, Room G230 09.11.2022 15:15 - 18:00 Cours PER 21, Room G230 16.11.2022 15:15 - 18:00 Cours PER 21, Room G230 23.11.2022 15:15 - 18:00 Cours PER 21, Room G230 30.11.2022 15:15 - 18:00 Cours PER 21, Room G230 07.12.2022 15:15 - 18:00 Cours PER 21, Room G230 14.12.2022 15:15 - 18:00 Cours PER 21, Room G230 21.12.2022 15:15 - 18:00 Cours PER 21, Room G230 -
Assessments methods
Written exam - SP-2023, Session de rattrapage 2023
Date 28.08.2023 17:00 - 18:00 Assessments methods By rating Descriptions of Exams Examination time: 60 Min.
Retake exam only
Evaluation continue et examen écrit - SA-2022, Session d'hiver 2023
Date 17.01.2023 08:30 - 09:30 Assessments methods By rating Descriptions of Exams 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).
Course with continuous evaluation: after the registration period, you can no longer cancel your registration (see session calendar on the Faculty's website).
-
Assignment
Valid for the following curricula: BeNeFri - Sciences économiques et sociales
Version: 2018/SP_V01_SES_BeNeFri
Course > Master course offering for BeNeFri Students
Complementary learnings in SES or mobility students
Version: ens_compl_ses
Mster course offering for Mobility Students
Doc - Business Informatics
Version: 20210713
Elective courses > Wahlkurse UNIFR
Doc - Economics
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Economie quantitative
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management in Nonprofit-Organisation
Version: 2002/SA_V01_60ECTS Théoriques
Elective courses > Wahlkurse UNIFR
Doc - Sciences sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Sciences économiques et sociales
Version: 2002/SA_V01
Cours a choix > Wahlkurse UNIFR
Ma - Accounting and Finance - 90 ECTS
Version: 2021/SA_V01
Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and ControlCourse - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
Ma - Business Communication : Business Informatics - 90 ECTS
Version: 2020/SA_V02
Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
Ma - Business Informatics - 90 ECTS
Version: 2020/SA-v01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - Communication and Media Research - 90 ECTS
Version: 2015/SA_V01
Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
Ma - Communication and Society - 90 ECTS
Version: 2021/SA_V03
Forschungsbereiche > Inter- & Transdisciplinary Perspectives
Ma - Data Analytics & Economics - 90 ECTS
Version: 2020/SA-v01
Courses min 63 ECTS > Elective Module: “Specialisation”. Select courses for up to max 18 ECTS > Specialised Courses in Data Analytics & Economics
Ma - Economics - 90 ECTS
Version: 2021/SA_V04
Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Option : Business EconomicsLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level coursesCourse selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
Ma - European Business - 90 ECTS
Version: 2017/SA_v01
Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level coursesCourses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > GMT: General ManagementCourses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
Ma - Information Management - 90 ECTS
Version: 2019/SA_V01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > GMT: General ManagementClasses - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - International and European Business - 90 ECTS
Version: 2021/SA_V01
Courses > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level coursesCourses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
Ma - Management - 90 ECTS
Version: 2021/SA_V01
Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and ControlCourses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level courses
Ma - Management - 90 ECTS [MA]
Version: 2017/SA_v01
Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level coursesCourses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and ControlCourses: min. 63 ECTS > 3 modules with min 12 ECTS each > GMT: General Management
Ma - Marketing - 90 ECTS
Version: 2021/SA_V02
Courses > Elective Master courses from the whole university > SES Master level courses
MiMa - Business Informatics - 30 ECTS
Version: 2020/SA_V01
Cours > Modules management > ACC: Accounting and Control
MiMa - Gestion d'entreprise - 30 ECTS
Version: 2021/SA_V01
Elective courses - 30 ECTS > ACC: Accounting and Control