Management Talk 2: Strategic Management Accounting
Niveau
2.Semester Master: 1. Study cycle
Learning outcomes of the courses/module
The students:
• are familiar with strategic controlling tools such as budgeting, working capital management and working with KPIs and are able to apply these to selected problems
• understand the international context of controlling within restructuring and reorganization projects
• are familiar with strategic controlling tools such as budgeting, working capital management and working with KPIs and are able to apply these to selected problems
• understand the international context of controlling within restructuring and reorganization projects
Prerequisites for the course
2. 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.
• Budgeting
• Working Capital Management
• Financial and Performance Indicators (KPIs)
• Consideration based on different accounting standards
• Budgeting
• Working Capital Management
• Financial and Performance Indicators (KPIs)
• Consideration based on different accounting standards
Recommended specialist literature
Exler, M. & Situm M. (Hrsg.) (2019) Restrukturierungs- und Turnaroundmanagement: Strategien, Erfolgsfaktoren und Best Practice für die Transformation, Berlin.
Exler, M. (2015) Controllingorientiertes Finanz- und Rechnungswesen, Herne.
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. (2015) Controllingorientiertes Finanz- und Rechnungswesen, Herne.
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
2
Name of lecturer
Barnali Chaklader
Academic year
1
Key figure of the course/module
2
Type of course/module
integrated lecture
Type of course
Compulsory
Internship(s)
none