Accounting & Management Control 1 - Interactive curriculae of TU Ilmenau

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module properties Accounting & Management Control 1 in degree program Master Wirtschaftsingenieurwesen 2024
module number	200796
examination number	250013
department	Department of Economic Sciences and Media
ID of group	2521 (Accounting and Managerial Control)
module leader	Prof. Dr. Michael Grüning
term	winter term only
language	English
credit points	5
on-campus program (h)	34
self-study (h)	116
obligation	elective module
exam	examination performance with multiple performances
details of the certificate	Written exam of 90 minutes, 75% (examination number: 2500551) Case study work and presentation of solutions, 25% (examination number: 2500552)
link to Moodle course	https://moodle.tu-ilmenau.de/course/view.php?id=162
teacher
signup details for alternative examinations	Dieses Modul enthält mindestens eine alternative semesterbegleitende Abschlussleistung. Bitte beachten Sie, dass diese in der Regel schon zu Beginn des Semesters, in dem diese angeboten wird, angemeldet werden muss. Über die Details und Zeiträume dazu werden Sie vom Lehrenden und/oder dem Prüfungsamt informiert. Fragen Sie gegebenenfalls unbedingt beim Lehrenden nach. This module contains at least one alternative exam part. Please note that this must usually be registered at the beginning of the semester in which it is offered. The lecturer and/or the examination office will inform you about the details and time periods. If necessary, be sure to ask the lecturer.
maximum number of participants
previous knowledge and experience	Internes Rechnungswesen (Cost Accounting)
learning outcome	Students are able to apply management accounting techniques and tools in the decision making process according to fims' requirements and in line with environmental restrictions. They are able to implement management control systems to align operating activities in line with corporate objectives. The case study work and its presentation enables students to monitor their knowledge and apply it to a real world management control setting. During the seminars students solve asignments and are able to evaluate the performance of fellow students following group work and discussions. They consider criticism, comments and suggestions.
content	The course advances methodological knowledge about management accounting and management control systems. A major focus is on responsibility center control, transfer pricing, performance measurement, and management compensation.
media of instruction and technical requirements for education and examination in case of online participation	beamer, overhead transparencies, desk notes, charts, Powerpoint-presentations, lecture notes, case studies
literature / references	Anthony/Govindarajan: Management Control System. 12. ed. New York: MCGrawHill, 2007.
evaluation of teaching