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PTMBA2020_Core B Management Accounting

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Organisatorische Informationen Kursbeschreibung
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generalinformation open Allgemeine Angaben

Lehrveranstaltungsnummer:
0900007
Kursbezeichnung (Deutsch):
PTMBA2020_Core B Management Accounting
Kursbezeichnung (Englisch):
PTMBA2020_Core B Management Accounting
Art des Kurses:
Pflicht
Veranstaltungsart:
PT MBA LV
Semester:
FS 2019
Geplante Lernergebnisse und Kompetenzen (Deutsch):
OBJECTIVES OF THE CLASS

Understanding the major tools management accounting has to offer.
Discussing the behavioral implications of management accounting information.
Being able to define a suitable financial top down objective.
Defining appropriate financial measures for different organizational units like production and sales units.
Realizing the key steps and ingredients of the budgeting process.
Identifying the different approaches to determine product costs and understanding the usefulness of these approaches in different decision situations.
Gaining an appreciation of the influences of budgeting and systems of performance evaluation on management behavior and organizational functioning.
Geplante Lernergebnisse und Kompetenzen (Englisch):
OBJECTIVES OF THE CLASS

Understanding the major tools management accounting has to offer.
Discussing the behavioral implications of management accounting information.
Being able to define a suitable financial top down objective.
Defining appropriate financial measures for different organizational units like production and sales units.
Realizing the key steps and ingredients of the budgeting process.
Identifying the different approaches to determine product costs and understanding the usefulness of these approaches in different decision situations.
Gaining an appreciation of the influences of budgeting and systems of performance evaluation on management behavior and organizational functioning.
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