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
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