Course Overview

Cost Management

Course type: Lecture/Tutorial

Level: Bachelor

Language: German

Period: Winter term

Semester hours per week: 4

ECTS: 6

Registration

Link to LSF
Link to Moodle

Description

In this course, participants acquire in-depth knowledge in the field of cost management. Based on the findings and problems of traditional, descriptive cost accounting, they will be able to describe cost management instruments and apply them to specific issues.

Participants are able to increase cost transparency through the use of suitable instruments. Building on this, they can interpret the generated information and make well-founded decisions to influence the cost situation (cost structure, cost level, cost progression). Participants are also familiar with important strategic cost drivers and are able to describe their influence on the cost situation.

Main Seminar

Course type: Seminar/Proseminar

Level: Bachelor

Language: German (Language of the seminar paper and presentation: English)

Period: Summer term

Semester hours per week: 4

ECTS: 6

Registration

Link Moodle
Link LSF

Description

In this seminar, participants learn how to work scientifically on a given question. After an introduction to scientific work, the participants independently write a research paper, the content of which is based on a current topic currently in research and practice. The results of the research paper are then presented and discussed in a seminar.

Management Control Systems

Course type: Seminar/Proseminar

Level: Master

Language: English

Period: Winter term

Semester hours per week: 4

ECTS: 6

Registration

Link Moddle
Link LSF

Description

In this course, participants learn to identify and describe control problems in organizations and to solve them through the targeted use of management control systems within the “Object of Control” framework.

In addition to theoretical considerations, a specific emphasis is placed on the practical applications of management control instruments, which are discussed in the group on the basis of case studies. After completing the course, participants are therefore able to identify and solve control problems in organizations based on unstructured information. By actively participating in and moderating case study discussions and presenting their own solutions, participants not only acquire content knowledge, but also acquire social skills that are essential for taking over management tasks in organizations.

Cases in Strategic Management Accounting

Course type: Seminar/Proseminar

Level: Master

Language: English

Period: Summer semester

Semester hours per week: 4

ECTS: 6

Registration

Link Moddle
Link LSF

Description

In this course, participants learn how to use strategic planning instruments, as a central task of strategic management accounting, to practice-oriented cases and learn about the problems that can arise. Participants are also able to solve unstructured problems and, in particular, identify hidden problems in a structured manner.

The teaching in this course is based on practice-oriented case studies. After a comprehensive introduction (two-day block seminar) on how to work with these kind of case studies and presenting suitable solutions, participants work on several case studies from different subject areas in groups. The results of the work are presented.