601.656 (21S) BUS 8: Management Accounting
Overview
For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
- Lecturer
- Course title german BUS 8: Management Accounting
- Type Lecture interactive (continuous assessment course )
- Course model Online course
- Hours per Week 2.0
- ECTS credits 4.0
- Registrations 33 (60 max.)
- Organisational unit
- Language of instruction English
- possible language(s) of the assessment English
- Course begins on 08.03.2021
- eLearning Go to Moodle course
Time and place
Course Information
Intended learning outcomes
The students will be
enabled to understand the concepts of Management and Cost Accounting
versed of the basic concepts and processes in determination of cost and benefits of business activities
enabled to apply the techniques of cost accounting
able to analyze and evaluate information for basic cost analysis, planning, control and decision making
able to solve simple cases
Teaching methodology including the use of eLearning tools
Lecture, cases and discussion in classroom
Blended-learning content
Course content
1.The Concepts of Management, Accounting, and Control; role of Controllers
2.Contrasting Management Accounting and Financial Accounting
3.Trends in Management Accounting and Control
4.Cost Terms and Cost Concepts
5.The Basic Structure of a Cost Accounting System
6.Cost Type Accounting
7.Cost Center Accounting
8.Cost Unit Accounting (Product Costing)
9.Absorption Costing versus Variable Costing
10.Cost-volume-profit analysis (break-even-analysis)
11.Cost Accounting vs Cost Management12.Prepare for the exam
Literature
Taschner, Andreas, and Michel Charifzadeh. Management and Cost Accounting: tools and concepts in a Central European context. John Wiley & Sons, 2016.
Charifzadeh, Michel/Andreas Taschner. Management accounting and control: tools and concepts in a Central European context. John Wiley & Sons, 2017.
Examination information
Modified examination information (exceptional COVID-19 provisions)
21.06.2021 8.00 - 9.00 Online Exam
05.10.2021 8.00 - 9.00 Online Exam
Examination methodology
Online-exam
Examination topic(s)
content of the course
Assessment criteria / Standards of assessment for examinations
50 % of available points in the exam
Upload of cases (blended learning content)
Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Bachelor's degree programme International Business and Economics
(SKZ: 516, Version: 19W.1)
-
Subject: Principles of Business
(Compulsory subject)
-
1.9 BUS 8: Management Accounting (
0.0h VO, VI / 4.0 ECTS)
- 601.656 BUS 8: Management Accounting (2.0h VI / 4.0 ECTS) Absolvierung im 1., 2., 3., 4. Semester empfohlen
-
1.9 BUS 8: Management Accounting (
0.0h VO, VI / 4.0 ECTS)
-
Subject: Principles of Business
(Compulsory subject)
Equivalent courses for counting the examination attempts
-
Sommersemester 2024
- 601.656 VO BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2023
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2022
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)
-
Sommersemester 2020
- 601.656 VI BUS 8: Management Accounting (2.0h / 4.0ECTS)