Unternehmensrechnung
- Course Type
- Lecture and Exercise
- Interval
- Winter term
- ECTS
- • In association with the Institute for Accounting and Auditing as part of the "Accounting & Finance" (A&F) module
• A&F: 6 ECTS points, compulsory in the Bachelor "Business Administration" Corporate accounting has a share of 2 weekly hours
• In addition, five tutorials are offered for corporate accounting ; 2.5 each for the external and internal part of the company accounts - Content
- This course consists of the two parts external and internal corporate accounting. The first part is offered by the Institute for Accounting and Auditing, the second half of the event by the IUC. In internal corporate accounting, we build on what we have learned from the "Internal and External Accounting" (I&E) course and deal with the following topics:
• Income statement
• Break-even analysis
• Cost and revenue information for operational decisions
• Standard cost accounting and variance analysis
• Marginal cost accounting
The students gain a comprehensive insight into these subject areas and learn to work independently with the methods of internal corporate accounting. The course is supplemented by a voluntary tutorial, which discusses other exemplary tasks on five dates. The tutorial is also divided equally between external and internal corporate accounting. - Contact Person
-
Kai Moßmann
E-Mail: mossmann@lmu.de
Controlling
- Course Type
- Lecture and Exercise
- Interval
- Summer term
- ECTS
- • 6 ECTS
• 4 weekly hours - Content
- The course provides an overview of the concepts and tasks of controlling as a modern management function. The theoretical basics, the most important instruments and further developments of controlling are analysed. A well-founded understanding of the basics as well as the practical application possibilities of the instruments of controlling is aimed at.
- Contact person
-
Anna Kölle
E-Mail: a.koelle@lmu.de
Main Seminar Unternehmensrechnung
- Course Type
- Seminar / Proseminar
- Interval
- Winter term / Summer term
- ECTS
- • 6 ECTS (M&F-BWL)
• 4 weekly hours - Content
- In our seminars, students are introduced to scientific work. You will learn how to solve problems independently and how to process a question scientifically. The results of the seminar work are presented and discussed in a seminar. The respective topics are based on groundbreaking and current research questions. An application is required to participate in the main seminar on corporate accounting, but there are no admission requirements.
- Contact Person
-
Jan Rößner
E-Mail: jan.roessner@lmu.de
Nachhaltige Unternehmenssteuerung durch den Finanzvorstand
- Course Type
- Seminar / Proseminar
- Interval
- Winter term / Summer term
- ECTS
- • 6 ECTS
• 4 weekly hours - Content
- The role of the Chief Financial Officer (CFO) has changed significantly in recent years and will continue to change in the future. He is increasingly taking on controlling and strategic tasks and establishing himself as the business partner of the Chief Executive Officer (CEO). Four central roles can be ascribed to the CFO today, firstly the role of financial statements and accounting expert, secondly the role of controlling and reporting expert, thirdly the role of finance and capital market expert and fourthly the role of governance and administration expert. These areas of responsibility are specified in the lectures based on selected areas of responsibility. The focus here is on concrete questions from practice. In addition, the topic of sustainability is becoming increasingly important and is considered in relation to the four central roles of the CFO. Topics such as sustainability controlling and reporting, CO2 footprint and climate neutrality as well as ESG management from practice will be presented.
The course will take place in blocks. After an introduction to the role of the CFO, the students will independently develop a topic and present it in a 20-minute final presentation. There is also a one-hour exam consisting of open questions and multiple choice questions.
Video Presentation of the Course - Contact Person
-
Jan Rößner
E-Mail: jan.roessner@lmu.de
Internes Rechnungswesen
- Course Type
- Lecture and Exercise
- Interval
- Summerr term
- ECTS
- • 6 ECTS points, compulsory in the Bachelor "Business Administration"
- Content
- With the introduction of the new 2024 examination regulations, the lecture "Internes Rechnungswesen" will be offered as a standalone foundational course in the second semester of the Bachelor's program. The lecture primarily focuses on cost and revenue accounting.
Cost accounting is an essential component of business administration and plays a critical role in entrepreneurial success. By analyzing and managing costs, companies across industries, service sectors, and non-profit organizations can operate more efficiently and effectively. Without a deep understanding of cost structures, sustainable business management is hardly achievable. Furthermore, cost accounting concepts are widely applied in various other business disciplines such as controlling, marketing, production, and strategy development. It thus serves as the basis for sound decision-making across different areas of an organization.
In an era where ecological and social goals are becoming increasingly important, the course also incorporates sustainability-related aspects. Companies today pursue not only profit maximization but also environmental and social objectives—either aligning with owners’ interests or responding to external stakeholders such as customers and society. The lecture demonstrates how cost and revenue accounting provides relevant information to support management in pursuing sustainable business practices.
The course covers the following topics:
• Cost and revenue accounting as a subfield of managerial accounting
• Basic concepts of cost and revenue accounting
• Costing
• Cost center accounting
• Cost type accounting
• Cost behavior and determination of cost functions
• Income statement
• Break-even analysis
• Cost and revenue information for operational decision-making
• Flexible budget cost accounting
The use of IT tools is essential in modern cost accounting. Therefore, in the lecture’s accompanying exercises, numerous real-world examples and case studies are implemented using Microsoft Excel - Contact Person
-
Kai Moßmann
E-Mail: mossmann@lmu.de