Controlling 1 - Interaktive Studienpläne der TU Ilmenau

5299 Internes Rechnungswesen (Cost Accounting)

Students are able to apply management accounting techniques and tools in the decision making process according to firms’ requirements and in line with environmental restrictions. They are able to implement management control systems to align operating activities in line with corporate objectives.

Variante 1
Accounting and Management Control 1 -
Management Control Systems

Language: English

Content:

• advances methodological knowledge about management accounting
• management control system
• responsibility center control
• transfer pricing
• performance measurement
• management compensation

Literature: Anthony/Govindarajan: Management Control System. 12. ed. New York: MCGrawHill, 2007.

Regular Course start: winter term

Exam: written exam

Bonus Points: case studies with presentation

Variante 2
Accounting and Management Control 1 -
Empirical Accounting research

Sprache: Deutsch

Inhalt:

• Methoden und Forschungsgegenstände empirischer Rechnungslegungsforschung
• Umgang mit wissenschaftlicher Literatur
• Forschungsgegenstand >Qualität von Rechnungslegung< und ihre Quantifizierung
• Vorbereitung auf empirische Masterarbeit

Turnus: Wintersemester

Prüfungsart: Projektarbeit

Bonuspunkte: keine

Powerpoint presentation, case studies, tutorial questions

Anthony/Govindarajan: Management Control Systems. 12. ed. New York : McGrawHill, 2007.