Détails

Faculté	Faculté des sciences économiques et sociales et du management
Domaine	Gestion d'entreprise
Code	UE-EGE.00162
Langues	Anglais
Type d'enseignement	Cours
Cursus	Master
Semestre(s)	SA-2022

Horaires et salles

Horaire résumé	Mercredi 15:15 - 18:00, Hebdomadaire (Semestre d'automne)
Heures par semaine	3

Enseignement

Enseignants	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.
Objectifs de formation	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	Non
Hors domaine	Non
BeNeFri	Oui
Mobilité	Oui
UniPop	Non

Documents

Bibliographie

Will be announced at the beginning of the course

Examen écrit - SP-2023, Session de rattrapage 2023

Mode d'évaluation	Par note
Description	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
Mode d'évaluation	Par note
Description	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).