Technische Universität Ilmenau

Managerial Accounting 1 - Modultafeln of TU Ilmenau

The Modultafeln have a pure informational character. The legally binding information can be found in the corresponding Studienplan and Modulhandbuch, which are served on the pages of the course offers. Please also pay attention to this legal advice (german only). Information on place and time of the actual lectures is served in the Vorlesungsverzeichnis.

subject properties subject number 6250 - common information
subject number6250
departmentDepartment of Economic Sciences and Media
ID of group2521 (Accounting and Managerial Control Group)
subject leaderProf. Dr. Michael Grüning
languageEnglish
term Wintersemester
previous knowledge and experience

5299 Internes Rechnungswesen (Cost Accounting)

learning outcome

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.

content

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

media of instruction

Powerpoint presentation, case studies, tutorial questions

literature / references

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

evaluation of teaching

Pflichtevaluation:

Freiwillige Evaluation:

Hospitation:

Details in major Master Mathematik und Wirtschaftsmathematik 2008, Master Allgemeine Betriebswirtschaftslehre 2009, Master Wirtschaftsinformatik 2009, Master Allgemeine Betriebswirtschaftslehre 2010, Master Allgemeine Betriebswirtschaftslehre 2011, Master Wirtschaftsingenieurwesen 2011, Master Allgemeine Betriebswirtschaftslehre 2013
ATTENTION: not offered anymore
subject nameManagerial Accounting 1
examination number2500034
credit points4
on-campus program (h)34
self-study (h)86
Obligationobligatory
examwritten examination performance, 90 minutes
details of the certificate
maximum number of participants
Details in major Master Medienwirtschaft 2009, Master Wirtschaftsingenieurwesen 2009, Master Medienwirtschaft 2010, Master Wirtschaftsingenieurwesen 2010, Master Wirtschaftsinformatik 2011, Master Medienwirtschaft 2011, Master Wirtschaftsingenieurwesen 2011, Master Wirtschaftsinformatik 2013, Master Medienwirtschaft 2013, Master Wirtschaftsingenieurwesen 2013, Master Allgemeine Betriebswirtschaftslehre 2013, Master Wirtschaftsinformatik 2014, Master Medienwirtschaft 2014, Master Wirtschaftsingenieurwesen 2014
ATTENTION: not offered anymore
subject nameManagerial Accounting 1
examination number2500034
credit points4
on-campus program (h)34
self-study (h)86
Obligationobligatory elective
examwritten examination performance, 90 minutes
details of the certificate
maximum number of participants
Details in major Master Medientechnologie 2009
ATTENTION: not offered anymore
subject nameManagerial Accounting 1
examination number2500130
credit points4
on-campus program (h)34
self-study (h)86
Obligationobligatory
examwritten pass-fail certificate, 90 minutes
details of the certificate
maximum number of participants