Revision history for LVWiWiAccountingInformationAndDecisionMaking
Additions:
Aktuelle Vorlesungs-und Prüfungstermine entnehmen sie bitte dem **[[https://studip.fh-schmalkalden.de/dispatch.php/calendar/single/week?atime=1459764000&range_id=58b6846ea42eb04af5ac50a9fb784e74&last_view=week Stud.IP]]
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|=|{color:#696969; background-color: #f5f5f5; width: 100px; text-align:center} lecture part|=|{color:#696969; background-color: #f5f5f5; width: 120px; text-align:center} Day|=|{color:#696969; background-color: #f5f5f5; width: 150px; text-align:center} Time|=|{color:#696969; background-color: #f5f5f5; width: 90px; text-align:center} Room|=|
||{text-align:center}**Part 1** ||{text-align:center}**Tuesday I** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
||{text-align:center}**Part 2** ||{text-align:center}**Tuesday II** ||{text-align:center} 12.15 - 13.45 pm ||{text-align:center} C206||
Additions:
If you will have a question, please use this link to contact Mr. [[http://www.hs-schmalkalden.de/hochschule/fakultaeten/fakultaet-wirtschaftswissenschaften/personen/lehrende.html?target=24134&module=TemplatePersondetails&config_id=3caa95f5fa9d6aa8664578a0f1769748&range_id=995de4ab303bcff914115aa9ba6c2747&username=schuster Prof. Dr. Peter Schuster.]]
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Additions:
If you will have a question, please use this link to contact Mr. [[http://www.hs-schmalkalden.de/hochschule/fakultaeten/fakultaet-wirtschaftswissenschaften/personen/lehrende.html?target=24134&module=TemplatePersondetails&config_id=3caa95f5fa9d6aa8664578a0f1769748&range_id=995de4ab303bcff914115aa9ba6c2747&username=kschmidt Prof. Dr. Peter Schuster.]]
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==== Management Accounting and Management Control A: Accounting Information and Decision Making ====
Deletions:
Additions:
||{width: 600px; color:gray; background-color:#FFF8DC; vertical-align:top; text-align: left; color:#1C1C1C}== **More information regarding the course**==
Deletions:
Additions:
- Ewert, R./ Wagenhofer, A./ Schuster, P.: Management Accounting, 2011 (in preparation)
- Schuster, P.: Management Accounting & Management Control CD ROM (latest version)
||{width: 600px; color:gray; background-color:#FFF8DC; vertical-align:top; text-align: left; color:#1C1C1C}== **Further Information regarding the course**==
On completion of this students should be able to understand management accounting information as used for decision making (within the framework of assessing the main functions of management accounting, and in this module: decision support).The course aims at providing a specific perspective on management accounting, as represented by the book used (Ewert, Wagenhofer, Schuster).
In the summer semester 2015 the lecture is taking place:
||{text-align:center}**Part 1** ||{text-align:center}**Tuesday I** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
||{text-align:center}**Part 2** ||{text-align:center}**Tuesday II** ||{text-align:center} 12.15 - 13.45 pm ||{text-align:center} C206||
- Schuster, P.: Management Accounting & Management Control CD ROM (latest version)
||{width: 600px; color:gray; background-color:#FFF8DC; vertical-align:top; text-align: left; color:#1C1C1C}== **Further Information regarding the course**==
On completion of this students should be able to understand management accounting information as used for decision making (within the framework of assessing the main functions of management accounting, and in this module: decision support).The course aims at providing a specific perspective on management accounting, as represented by the book used (Ewert, Wagenhofer, Schuster).
In the summer semester 2015 the lecture is taking place:
||{text-align:center}**Part 1** ||{text-align:center}**Tuesday I** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
||{text-align:center}**Part 2** ||{text-align:center}**Tuesday II** ||{text-align:center} 12.15 - 13.45 pm ||{text-align:center} C206||
Deletions:
==Useful References==
- Please use this [[http://www.fh-schmalkalden.de/schmalkaldenmedia/GC_Business+in+Asia-p-27612.pdf link]] on page 3, 4 and 5.
||{width: 600px; color:gray; background-color:#FFF8DC; vertical-align:top; text-align: left; color:#1C1C1C}== **Weitere Informationen zur Lehrveranstaltung**==
On completion of this students should be able to:
- Explain the development of different business activities within the economies studied;
- Analyse business structures, strategies and relationships within the region;
- Differentiate local, national and international influences on firms´ behaviour in Asia;
- Evaluate contending strategies or approaches to the conduct of business with the Asian region and apply them to case study materials;
- With active seminar participation you should develop greater skills in active listening, group discussion, debating and oral communication. You will also develop skills in professional report writing, production and presentation in this unit.
In the winter semester 2014/15 the lecture is taking place:
||{text-align:center}**Part 1** ||{text-align:center}**Wednesday I** ||{text-align:center} 8.15 - 9.45 am ||{text-align:center} H203||
||{text-align:center}**Part 2** ||{text-align:center}**Wednesday II** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
Additions:
==== Business in Asia ====
>>**Contact**
If you will have a question, please use this link to contact Mr. [[http://www.fh-schmalkalden.de/Prof_+Dr_+Peter+Schuster-p-604.html Prof. Dr. Peter Schuster.]]
**Course Material**
The course material is available in the share folder of the faculty.
**Textbooks**
==Prescribed==
- [[http://www.amazon.de/Asian-Business-Management-Practice-Perspectives/dp/0230367380/ref=sr_1_2?s=books-intl-de&ie=UTF8&qid=1412946960&sr=1-2 Hasegawa, H./ Noronha, C.: Asian Business and Management. Theory, Practice and Perspectives, 2nd Ed., 2014]]
==Useful References==
- Please use this [[http://www.fh-schmalkalden.de/schmalkaldenmedia/GC_Business+in+Asia-p-27612.pdf link]] on page 3, 4 and 5.
**Degree programm**:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester
**Duration of the course:**
one semester, 4 SWS
**Learning outcomes**:
On completion of this students should be able to:
- Explain the development of different business activities within the economies studied;
- Analyse business structures, strategies and relationships within the region;
- Differentiate local, national and international influences on firms´ behaviour in Asia;
- Evaluate contending strategies or approaches to the conduct of business with the Asian region and apply them to case study materials;
- With active seminar participation you should develop greater skills in active listening, group discussion, debating and oral communication. You will also develop skills in professional report writing, production and presentation in this unit.
**Grading:**
Final written exam (100%)
>> == **Information** ==
The lecture "Accounting Information and Decision Making" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.
== **Topics** ==
**1. Introduction: Management Accounting and Management Control**
**2. Accounting Information for Production Decisions**
- Management accounting and decision making
- "Pure" production decisions
- Production and procedural decisions
- Make-or-buy decisions
**3. Accounting Information for Pricing Decisions**
- Lowest-price limit
- Highest-price limit
- Optimal prices
**4. Decisions Making Under Uncertainty**
- Introduction: uncertainty
- Production and price decisions under uncertainty (the example of price limits and the sequential acceptance of an order)
== **Dates** ==
In the winter semester 2014/15 the lecture is taking place:
|=|{color:#696969; background-color: #f5f5f5; width: 100px; text-align:center} lecture part|=|{color:#696969; background-color: #f5f5f5; width: 120px; text-align:center} Day|=|{color:#696969; background-color: #f5f5f5; width: 150px; text-align:center} Time|=|{color:#696969; background-color: #f5f5f5; width: 90px; text-align:center} Room|=|
||{text-align:center}**Part 1** ||{text-align:center}**Wednesday I** ||{text-align:center} 8.15 - 9.45 am ||{text-align:center} H203||
||{text-align:center}**Part 2** ||{text-align:center}**Wednesday II** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
>>**Contact**
If you will have a question, please use this link to contact Mr. [[http://www.fh-schmalkalden.de/Prof_+Dr_+Peter+Schuster-p-604.html Prof. Dr. Peter Schuster.]]
**Course Material**
The course material is available in the share folder of the faculty.
**Textbooks**
==Prescribed==
- [[http://www.amazon.de/Asian-Business-Management-Practice-Perspectives/dp/0230367380/ref=sr_1_2?s=books-intl-de&ie=UTF8&qid=1412946960&sr=1-2 Hasegawa, H./ Noronha, C.: Asian Business and Management. Theory, Practice and Perspectives, 2nd Ed., 2014]]
==Useful References==
- Please use this [[http://www.fh-schmalkalden.de/schmalkaldenmedia/GC_Business+in+Asia-p-27612.pdf link]] on page 3, 4 and 5.
**Degree programm**:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester
**Duration of the course:**
one semester, 4 SWS
**Learning outcomes**:
On completion of this students should be able to:
- Explain the development of different business activities within the economies studied;
- Analyse business structures, strategies and relationships within the region;
- Differentiate local, national and international influences on firms´ behaviour in Asia;
- Evaluate contending strategies or approaches to the conduct of business with the Asian region and apply them to case study materials;
- With active seminar participation you should develop greater skills in active listening, group discussion, debating and oral communication. You will also develop skills in professional report writing, production and presentation in this unit.
**Grading:**
Final written exam (100%)
>> == **Information** ==
The lecture "Accounting Information and Decision Making" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.
== **Topics** ==
**1. Introduction: Management Accounting and Management Control**
**2. Accounting Information for Production Decisions**
- Management accounting and decision making
- "Pure" production decisions
- Production and procedural decisions
- Make-or-buy decisions
**3. Accounting Information for Pricing Decisions**
- Lowest-price limit
- Highest-price limit
- Optimal prices
**4. Decisions Making Under Uncertainty**
- Introduction: uncertainty
- Production and price decisions under uncertainty (the example of price limits and the sequential acceptance of an order)
== **Dates** ==
In the winter semester 2014/15 the lecture is taking place:
|=|{color:#696969; background-color: #f5f5f5; width: 100px; text-align:center} lecture part|=|{color:#696969; background-color: #f5f5f5; width: 120px; text-align:center} Day|=|{color:#696969; background-color: #f5f5f5; width: 150px; text-align:center} Time|=|{color:#696969; background-color: #f5f5f5; width: 90px; text-align:center} Room|=|
||{text-align:center}**Part 1** ||{text-align:center}**Wednesday I** ||{text-align:center} 8.15 - 9.45 am ||{text-align:center} H203||
||{text-align:center}**Part 2** ||{text-align:center}**Wednesday II** ||{text-align:center} 10.15 - 11.45 am ||{text-align:center} C206||
Deletions:
>>**Kontakt**
Fragen zur Veranstaltung richten Sie bitte direkt über das Kontaktformular an Herr [[http://www.fh-schmalkalden.de/Prof_+Dr_+Peter+Schuster-p-604.html Prof. Dr. Peter Schuster]].
**Vorlesungsunterlagen**
Die Vorlesungsunterlagen entnehmen sie bitte aus dem Metacoon Verzeichnis und dem Share Folder der Fakultät.
**Literaturhinweise**
==Grundlegende Literatur==
- [[http://www.amazon.de/Bankbetriebslehre-Thomas-Hartmann-Wendels/dp/3642381278/ref=sr_1_1?s=books&ie=UTF8&qid=1425328836&sr=1-1 Hartmann-Wendels, T./ Pfingsten, A./ Weber, M.: Bankbetriebslehre, 6. Aufl., 2014]]
==Ergänzende Literatur==
- [[http://www.amazon.de/Bankmanagement-kompakt-Bankbetriebslehre-Urban-Bacher/dp/3866284365/ref=sr_1_1?s=books&ie=UTF8&qid=1425329175&sr=1-1 Bacher, U.: Bankmanagement kompakt, 4. Aufl., 2012]]
- [[http://www.amazon.de/Bankbetriebslehre-Hans-Paul-Becker/dp/3470453594/ref=sr_1_fkmr0_1?s=books&ie=UTF8&qid=1425329285&sr=1-1-fkmr0&keywords=Hans+Paul+Becker+und+Arno+Peppmeier%3A+Ba+nkbetriebslehre Becker, H. P./ Peppmeier, A.: Bankbetriebslehre, 9. Aufl., 2013]]
**Studiengang**:
Bachelor-Studiengang
Fakultät Wirtschaftswissenschaften; Teilnahme empfohlen ab dem 4. Fachsemester
**Dauer der Lehrveranstaltung:**
ein Semester, 4 SWS
**Qualifikationsziele**:
Diese Vorlesung bietet einen Überblick über den aktuellen Stand des Bankmanagements bzw. der Bankbetriebslehre. Die Studierenden werden in das Instrumentarium der Kapitalmarkttheorie und der Informationsökonomik eingeführt, um auf dieser Grundlage die Funktionen, die Banken in einem Finanzsystem erfüllen, zu verstehen und typische Bankgeschäfte kennenzulernen. Aktuelle Probleme des Bankensektors werden zu jedem Thema angesprochen, so dass der Bezug zur Realität und damit zur späteren Berufspraxis hergestellt wird.
**Prüfung:**
Interaktive Wiederholung zu Beginn der Veranstaltung
Klausur (100%)
>> == **Allgemeine Informationen** ==
Die Vorlesung "Bankmanagement" bei Frau Felicitas Kotsch wird regulär ab dem 4. Fachsemesters im Bachelor-Studiengang Wirtschaftswissenschaften als Wahlpflichtfach angeboten.
== **Inhalte** ==
**1. Grundlagen**
**2. Theoretische Grundlagen und Existenz von Banken**
**3. Der Kredit**
**4. Depositen (Einlagen)**
**5. Corporate Finance**
**6. Handelsgeschäft**
**7. Aspekte des Bankenmanagements i.e.S.**
**8. Aspekte der Regulierug**
**9. Grundlagen des Risikomanagments**
**10. Internes Rechnungswesen**
**11. Externes Rechnungswesen**
== **Termine** ==
Im Sommersemester 2015 findet die Veranstaltung wie folgt statt:
|=|{color:#696969; background-color: #f5f5f5; width: 100px; text-align:center} Vorlesungsteil|=|{color:#696969; background-color: #f5f5f5; width: 90px; text-align:center} Wochentag|=|{color:#696969; background-color: #f5f5f5; width: 150px; text-align:center} Uhrzeit|=|{color:#696969; background-color: #f5f5f5; width: 100px; text-align:center} Raum|=|
||{text-align:center}**Teil 1** ||{text-align:center}**Dienstag** ||{text-align:center} 08:15 bis 09:45 Uhr ||{text-align:center} C101||
||{text-align:center}**Teil 2** ||{text-align:center}**Freitag** ||{text-align:center} 08:15 bis 09:45 Uhr ||{text-align:center} C101||