LVWiWiAccountingInformationAndDecisionInfluencing:Projekt Einsparzähler

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Management Accounting and Management Control B: Accounting Information and Decision Influencing

Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Peter Schuster.

Course Material

The course material is available in the share folder of the faculty.

Textbooks

Prescribed

Ewert, R./ Wagenhofer, A./ Schuster, P.: Management Accounting, 2016 (in preparation)

Schuster, P.: Management Accounting & Management Control CD ROM (latest version)

More information regarding the course Credits: 5 ECTS 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: Introduction to and understanding of management accounting information as used for decision influencing (within the framework of assessing the main functions of management accounting, and in this module: behaviour guiding). The course aims at providing a specific perspective on management accounting, as represented by the book used (Ewert, Wagenhofer, Schuster). Grading: Final written exam (100%)

Information

The lecture "Accounting Information and Decision Influencing" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.

Topics

1. Cost Management

Activity-based Costing

Excursus: German costing accouting: GPK (marginal costing system)

Target Costing

Life Cycle Costing

2. Variance Analysis

Functions of variance analysis

The variance analysis process

Methods of variance analysis

Example of cost, revenues, price and contribution margin variances

3. Coordination, Budgeting and Incentives

Responsibility in decentralised organisations

Budgeting and the "master budget"

Budgeting, participation and incentives

Dates

In the winter semester 2015/16 the lecture is taking place:

lecture part	Day	Time	Room
Part 1	Monday I	12.15 - 1.45 pm	C206
Part 2	Monday II	2.15 - 3.45 pm	C206