Management Talk 1: Strategic Cost Accounting
level of course unit
1.Semester Master: 1. Study cycle
Learning outcomes of course unit
The students:
• can apply modern topics and solution approaches within strategic cost management, in particular contribution margin accounting, target costing and activity-based costing
• understand the interdisciplinary nature of restructuring and transformation
prerequisites and co-requisites
1. Semester: no information
course contents
The Management Talk course aims at inviting guest professors from Austria and abroad (partner network FH Kufstein Tirol) on the subject areas of transformation and turnaround management, with special consideration for international standards.
• Margin cost accounting
• Target costing
• Activity-based costing
recommended or required reading
Bragg, S. M. (201) Cost accounting: A decision-making guide, Victoria.
Exler, M. & Situm M. (Hrsg.) (2019) Restrukturierungs- und Turnaroundmanagement: Strategien, Erfolgsfaktoren und Best Practice für die Transformation, Berlin.
von Leoprechting, G. (Hrsg.) (2018) Unternehmenssanierung: Krisenberatung, Branchenbesonderheiten, Checklisten, Herne.
Obermaier, R., Hrsg. (2016) Industrie 4.0 als unternehmerische Gestaltungsaufgabe: Betriebswirtschaftliche, technische und rechtliche Herausforderungen, Wiesbaden.
assessment methods and criteria
Final presentation
language of instruction
English
number of ECTS credits allocated
2
eLearning quota in percent
0
course-hours-per-week (chw)
1
planned learning activities and teaching methods
• The course, which is mostly dialog-oriented, usually consists of the triad of practical relevance, academic structuring, and the independent development of integrative case studies from immediate professional and consulting practice.
semester/trimester when the course unit is delivered
1
name of lecturer(s)
Parvinder Arora
course unit code
1
type of course unit
integrated lecture
mode of delivery
Compulsory
work placement(s)
none