Course: Management Accounting (5102-272)

Persons:

• Prof. Dr. Ernst Troßmann (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

2

Contents:

The course provides an overview of managerial accounting. Sub-areas and basic methods of managerial accounting will be intensively discussed, and selected systems of cost accounting will be introduced. Problems and methods of multi-period internal cost accounting are the focus of the course. The importance of cost accounting as a management tool is continually illustrated and discussed while analysing typical problem cases.

Literature:

Ernst, Christian, Christian Riegler und Gerald Schenk: Übungen zur internen Unternehmensrechnung. 3. Aufl., Berlin u.a. 2007.

Troßmann, Ernst: Investition als Führungsentscheidung. Projektrechnungen für Controller. 2. Aufl., München 2013.

Troßmann, Ernst, Alexander Baumeister: Internes Rechnungswesen: Kostenrechnung als Standardinstrument im Controlling. München 2014.

Vertiefende Literatur wird jeweils im aktuellen Vorlesungsbegleiter zu dieser Veranstaltung angegeben.

Location:

Hohenheim

Remarks:

Exercises are integrated into the lecture. In the course of the semester, the successful completion of several exercise sheets and participation in the exercises can earn bonus points for the final exam. Further information regarding this will be provided in the lecture.

Module:

• 5102-270 ABWL 2: Accounting (compulsory)
• 5103-160 Principles in Controlling (compulsory)
• 5102-330 Financial & Management Accounting (compulsory)

eLearning:

Course in ILIAS