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
Business Analytics and Controlling (formerly Controlling with SAP and Excel)
- Course Type
- Seminar
- Interval
- Summer term
- ECTS
- • 6 ECTS
• 4 weekly hours - Content
- The event consists of two event blocks and, if possible, takes place in person.
Firstly, the students deal with the theoretical basics of cost and profit accounting in a blocked seminar and carry out case studies in Excel. The students then have two weeks to independently develop a case study in groups and to present it on the final day of the first block of events. This is part of the final grade.
In block two, the students map out another case study in the SAP S/4 HANA / SAP Analytics Cloud system at our practice partner BearingPoint. This gives the students an overview of the functionalities of SAP and an understanding of how the scope of services of SAP meets the requirements of modern controlling. - Contact Person
-
Konstantin Flassak
E-Mail:flassak@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
-
Kai Moßmann
E-Mail: mossmann@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
-
Konstantin Flassak
E-Mail: flassak@lmu.de