601.656 (21S) BUS 8: Management Accounting

Sommersemester 2021

Registration deadline has expired.

First course session
08.03.2021 08:30 - 10:00 ONLINE Off Campus
... no further dates known

Overview

Due to the COVID-19 pandemic, it may be necessary to make changes to courses and examinations at short notice (e.g. cancellation of attendance-based courses and switching to online examinations).

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

Please note that the currently displayed dates may be subject to change due to COVID-19 measures.
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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

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

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 scheme

Position 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

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)