International

Applied Management Accounting(E)

level of course unit

First Cycle

Learning outcomes of course unit

· To analyze and interpret managerial accounting reports
that provides both objective measures of past
operations and subjective estimates about future
decisions.
· To analyze and interpret cost behaviour.
· Describe and illustrate income analysis under various
costing assumptions.
· Describe the basic elements of the budgeting process,
its objectives, and its impact on human behaviour.
· To analyze the types of standards, how they are used
in budgeting and how they are established for
businesses.
· Prepare a differential analysis report for decision
making.

prerequisites and co-requisites

Basic knowledge of management accounting

course contents

1. Introduction: Overview about instruments and the
extent to financial accounting
2. Cost Management
- Traditional Overhead Allocation
- Direct Costing / Break Even-Analysis
- Activity based Costing
- Target Costing
3. Budgeting according a case study with financial
elements
4. Investment Analysis
- Net Present Value, NPV
- Discounted Cash flow-method, DCF
5. Financial Review
- Earnings
- Asset and Financial Position

recommended or required reading

Atkinson, Anthony, Kaplan, Robert, Matsumura, Ella Mae,
Young, Mark and Kumar, Arun (2009) Management
Accounting, Pearson Education
Hansen, Don & Mowen, Maryann (2005) Management
Accounting Cenage Learning
Horngren, Charles, Sundem, Gary and Stratton, William
(1999) Introduction to Management Accounting, Prentice-
Hall of India Private Limited.
Shah, Paresh (2009) Management Accounting, Oxford
Higher Education

assessment methods and criteria

Final written examination

language of instruction

English

number of ECTS credits allocated

3

planned learning activities and teaching methods

Presentations, discussions, workshops

semester/trimester when the course unit is delivered

1

name of lecturer(s)

Prof. (FH) Dr. Markus W. Exler

year of study

1

recommended optional program components

non

course unit code

IP_WS

type of course unit

integrated lecture

mode of delivery

Optional

work placement(s)

not applicable

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