Finanzmanagement & Controlling

Lehrinhalte

Prof. Edgar E. Schaetzing:

- Summary: Management and management accounting, characteristics of management accounting: management accounting as a function of general management, instrumental activities of management accountants, information sources of management accounting in tourism, strategic and operational managment accounting
- Uniform System of Accounts for the Lodging Industry (USALI)
- Management accounting in marketing - Market-penetration-index (MPI
)
- Budgeting and forecasting - Market-penetration-index (MPI
)
- Special forms of budgeting as a numerical documentation of marketing plans
- Accounting information within the framework of cost analyses
- Corporate decisions based on cost analyses
- Cost planning and cost management: operational and strategic deviation analyses, productivity control
- Analyses of variance on the basis of break-even analyses, indicator systems, target costing, lean management and business re-engineering in tourism
- A selection of case studies and projects on: profit multipliers in tourism, feasibility studies and business plans, the development of predictive profitability calculations in hospitality management prior to setting up a business, balanced scorecards for flexible work hours, control of staff costs, using indicator systems as control systems in hospitality management, marketing decisions based on break-even analyses, management accounting in the lodging and F&B industry (potential profit budget) for mid-sized hotels, variance analyses; sales, cost of sales, labor costs
- Managment accounting and consulting in tourism: Consulting procedure, forms of consulting

Dr. Martin Schumacher:
- Balancing
- Investment and financing
- Recovery management
- Due diligence

Studiengang

Masterstudiengang Entrepreneurship & Tourismus