Management Talk 1: Strategic Cost Accounting
Niveau
1.Semester Master: 1. Study cycle
Learning outcomes of the courses/module
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
• 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 for the course
1. Semester: no information
Course content
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
• Margin cost accounting
• Target costing
• Activity-based costing
Recommended specialist literature
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.
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
English
Number of ECTS credits awarded
2
Share of e-learning in %
0
Semester hours per week
1.0
Planned teaching and learning method
• 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 in which the course/module is offered
1
Name of lecturer
Parvinder Arora
Academic year
Key figure of the course/module
1
Type of course/module
integrated lecture
Type of course
Compulsory
Internship(s)
none