Themen der Lehrveranstaltung
Managerial information systems: theory and practice. Normal absorption costing Measuring and managing the cost of capacity Activity-based costing Customer profitability Decentralization and performance evaluation Introduction to business decisions: • CVP analysis, Break-even point • relevant costs and relevant revenues • Asset-related costs and strategic issues Measuring and managing sustainability

Propädeutische Lehrveranstaltungen
none

Unterrichtsform
Lecture with integrated case studies and guest lectures

Bildungsziele
ILO (Intended Learning Outcomes) ILO 1 Knowledge and understanding ILO 1.1 knowledge of management and organisational objectives, plans and functions ILO 1.2 knowledge of concepts, models and tools for critically analysing business and business strategies ILO 1.3 in-depth knowledge and understanding of management control ILO 1.4 knowledge of tools for static, dynamic, and comparative analysis of data on individuals, enterprises and economies ILO 5 knowledge of international accounting systems and the double-entry method for recording and evaluating business operations ILO 6 understanding of financial statements ILO 7 in-depth knowledge of accounting data recording or management control ILO 2 Ability to apply knowledge and understanding ILO 2.1 know how to apply contextually appropriate management principles, theoretical models and empirical analysis tools to complex problems in typical management situations ILO 2.2 know how to use the specific tools of auditing in different contexts of business reality ILO 2.3 know how to apply international accounting standards to different contexts of corporate reality ILO 2.4 know how to analyse financial statements using financial statement ratios and communicate the results in accordance with international professional standards ILO 3 Making judgements ILO 3.1 identify the most important problems in complex decision-making situations ILO 3.2 perform a critical analysis of facts and situations ILO 3.3 finding the necessary information in databases, legal sources and literature ILO 4 Learning skills ILO 4.1 analysing, critically processing and integrating data, information and future experience, also using advanced software

Art der Prüfung
Non-attending student: Written exam Attending students: Midterm, Class participation, and final written exam ILOs assessed 1 to 4

Bewertungskriterien
Not Attending Students Not attending students are evaluated through a final exam (100%) that covers the following textbook Chapters: 1, 2, 3, 5, 6, 7, 10, 11, 12. Attending Students Student final grade will be a mixture of: 1) Midterm and final written exam, - Clarity of answers and establish relationships between topics. - The higher grade obtained either in the midterm or final exam will count 50%, the weaker grade 40%. 2) Class Participation (10%) - attendance, case preparation, in-class contribution