Course: Decision-oriented Management Accounting (5103-511)

Persons:

• (verantwortlich)
• Prof. Dr. Ernst Troßmann (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

4

Contents:

The lecture provides an overview of methods concerning management accounting. Their characteristics and specifics of application are analyzed and important specifics are discussed.
The focused methods include special cases of calculations, flexible marginal costing, computing with relative direct costs, special forms of activity based accounting, life cycle costing, recent approaches of cost management as well as important cases of application concerning
different kinds of capital budgeting. The subject of the exercises included in the course is to work purposefully with case studies. Therefore, the
students deal with cases from or near to the operational practice that are didactically edited.
During the exercise sessions, the students discuss alternative approaches presented by several teams as well as compare these
approaches regarding their suitability and adequacy.

Literature:

x

Location:

Hohenheim

Remarks:

Working in small groups is specifically promoted in the exercises; the Chair of Controlling does support the formation of small exercise teams, which work together on the given case studies to jointly present their solution in the exercise sessions.

Module:

• 5103-510 Decision-oriented Management Accounting (compulsory)