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ich war hier: LVWiWiAccountingInformationAndDecisionMaking

Management Accounting and Management Control A: Accounting Information and Decision Making


Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Peter Schuster.


Course Material

The course material is available in the share folder of the faculty.


Textbooks

Prescribed
  • Ewert, R./ Wagenhofer, A./ Schuster, P.: Management Accounting, 2011 (in preparation)
  • Schuster, P.: Management Accounting & Management Control CD ROM (latest version)


More information regarding the course

Credits: 5 ECTS

Degree programm:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester

Duration of the course:
one semester, 4 SWS

Learning outcomes:
On completion of this students should be able to understand management accounting information as used for decision making (within the framework of assessing the main functions of management accounting, and in this module: decision support).The course aims at providing a specific perspective on management accounting, as represented by the book used (Ewert, Wagenhofer, Schuster).

Grading:
Final written exam (100%)
Information

The lecture "Accounting Information and Decision Making" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally from the fourth semester up to the sixth semester.


Topics

1. Introduction: Management Accounting and Management Control

2. Accounting Information for Production Decisions

  • Management accounting and decision making
  • "Pure" production decisions
  • Production and procedural decisions
  • Make-or-buy decisions

3. Accounting Information for Pricing Decisions

  • Lowest-price limit
  • Highest-price limit
  • Optimal prices

4. Decisions Making Under Uncertainty

  • Introduction: uncertainty
  • Production and price decisions under uncertainty (the example of price limits and the sequential acceptance of an order)





Dates

Aktuelle Vorlesungs-und Prüfungstermine entnehmen sie bitte dem Stud.IP

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