Module description

International Business Consulting (IBC)

Accounting I

Recommended prior knowledge

Kenntnisse aus der ABWL

Teaching Methods Seminar
Learning objectives / competencies

Learning Outcomes

- Kenntnis der Instrumente u. Methoden  des Internen und Externen Rechnungswesens

- Fähigkeit, genannte Kenntnis in

- Consultingprojekte des Rechnungswesens einzubringen

- in „bereichsfremde" Beratungsprojekte einzubringen, innerhalb derer Rückgriff auf Tools dieses Moduls genommen wird (stellvertretend für zahlreiche: Projekte zum Turnaround Management, zur Logistik-Beratung)

Duration 1
SWS 4.0
Effort
Classes 45 h
Self-study / group work: 105 h
Workload 150 h
ECTS 5.0
Credits and Grades

Klausur (90 Minuten)

Die Modul-Note fließt gewichtet mit 6/90 in die Endnote ein

Responsible Person

Prof. Dr. CPA Th. Seyfriedt

Max. Participants 20
Recommended Semester IBC 1
Frequency jedes Jahr (WS)
Usability

Die Inhalte des Moduls können ebenfalls für das hochschuleigene Parttime-Prg. „General Management" sowie für allgemeine betriebswirtschaftliche oder wirtschaftsingenieurwissenschaftliche Masterstudiengänge anderer Hochschulen (im In- u. Ausland) genutzt werden.

Lectures

Cost Management I

Type Seminar
Nr.
SWS 2.0
Lecture Content
Literature

Cost Management

Type Vorlesung
Nr. IBC-03-01
SWS 2.0
Lecture Content

A) Managerial Accounting Systems
Development of the reference model of Costing:
Costing processes measure the value consumption and value creation of business processes. This is organized in the different costing areas:
• Cost element accounting
• Cost center accounting (overhead costing)
• Product costing
• Profitability accounting

Methods applied in these areas depend on the industry branch which a company belongs to.
The training in these methods is based on case studies and supported by software tools (Ms-Office, SAP ERP®).

B) Traditional Costing vs. Cost Management
Discussion of the weaknesses of traditional actual costing, definition of Cost Management as a target-oriented costing approach.

Literature

Horngren, Foster, Datar, Cost Accounting - a managerial emphasis, Prentice-Hall 2000.

Horngren, Bhimani, Datar, Foster, Management and Cost Accounting, Prentice-Hall 2005.

Brock, Herrington, Cost accounting - principles and applications, McGraw-Hill 2006.

Blocher, Chen, Lin, Cost Management - a strategic emphasis, McGraw Hill 2000.

Larson, Wild, Chiappetta, Fundamental Accounting Principles, McGraw Hill 1999.

Kimmel, Weygandt, Kieso, Principles of accounting, John Wiley 2005.

International Accounting I

Type Seminar
Nr.
SWS 2.0
Lecture Content
Literature