Management Accounting & Controlling

Studiengang
  • European Master in Health Economics and Management
Kennzahl der Lehrveranstaltung
  • EU-HEM-M3.4
Niveau der Lehrveranstaltung laut Lehrplan
  • Master
Semester in dem die Lehrveranstaltung angeboten wird
  • 3
Anzahl der zugewiesenen ECTS-Credits
  • 5.0
Name des/der Vortragenden
  • not available
Lernergebnisse der Lehrveranstaltung
  • Having completed the module, students
    • understand the legal framework for financial reporting standards.
    • understand the importance of controlling as a manage-ment and management support tool with special refer-ence to the following aspects, which are presented with the help of practical examples:
    - Focus on cost and managerial accounting, especially on full and variable accounting
    - Selected operative analysis tools
    - Integrated planning and budgeting
    • are prepared to apply this knowledge in practice.
    • are able to classify and systematically record the finan-cial transactions of a business.
    • are familiar with accounting regulations and the individ-ual steps of preparing an annual financial statement.
Art der Veranstaltung
  • -
Voraussetzungen laut Lehrplan
  • none
Lehrinhalte
  • Legal basis and principles of external accounting
    Financial statement analysis on the basis of manage-ment ratios
    Quick test for an initial assessment of an enterprise's financial stability and earning power
    Financial and earnings analysis
    The role of the controller
    Operative (budget) cost, revenue and profit accounting - an important basic tool for the controller
    Integrated planning and budgeting
Lehr- und Lernformen
  • The course comprises an interactive mix of lectures, discussions and individual and group work.
Prüfungsmethode
  • To monitor the students’ learning this course will provide ongoing assignments as a basis for feedback and grading (formative assessment) and/or will evaluate the students learning at the end of the course or an instructional unit via exams, final project reports, essays or seminar papers (summative assessment).
Unterrichtssprache
  • English