Management Accounting

Affiliation to semester	4
Duration	1 semester
State of the module	Compulsory module
Frequency of offering	Each semester
ECTS)	6
Hours of compulsory in credit hours	4
Learning outcome / competences	Having completed the module, students are able to: Employ cost accounting information in decision-making Utilize cost accounting information in pricing decisions Integrate strategic considerations into management accounting systems Apply new developments in management control systems Independently work through and solve management accounting case studies.
Level	1b
Necessary requirements	None
Recommended requirements	BIB 2.1 Financial Accounting BIB 3.1 Cost Accounting
Method of examination (applicable are §§ 9-14 RStPO)	Written exam or written exam (70 %) and one intra-module examination (30 %) The terms of the module examination will be fixed (in writing) at the beginning of the lecture period and will be announced to the students at the beginning of the lecture period. If the module examination consists of more than one component, the principle of compensability applies.
Performance rating	Differentiated by grades
Corresponding Units	Management Accounting (SL)

Unit 1

Name of the unit	Management Accounting (SL)
Name of the corresponding module	BIB 4.1 Management Accounting
Language	English
Rate of workload for the unit	150 hours of 60 minutes each
Rate of hours of compulsory in credit hours	4
Type of learning	Seminaristic teaching (SL)
Content of the unit	Cost Behavior Decision Making Long-term and Short-term Pricing Decisions Strategic Profitability Analysis and Balanced Scorecards Cost Allocation Process Costing
Literature	Horngren, Charles; Datar, Srikant; Foster, George: Cost Accounting, A Managerial Emphasis, Global Edition, Prentice Hall International. Bhimani, Alnoor; Horngren, Charles; Datar, Srikant; Rajan, Madhav: Management and Cost Accounting, Pearson Education Limited.

Unit 1