Modul

The assessment is carried out as partial exams (according to Section 4 (2), 13 SPO) of the courses of this module. The assessment procedures are described for each course of the module separately.

The overall grade of the module is the average of the grades for each course weighted by the credits
and truncated after the first decimal.

Students

• are familiar with various management accounting methods,

• can apply these methods for cost estimation, profitability analysis, and product costing,

• are able to analyze short-term and long-decisions with these methods,

• have the capacity to devise instruments for organizational control.

The module consists of two courses "Management Accounting 1" and "Management Accounting 2". The emphasis is on structured learning of management accounting techniques.

The total workload for this module is approximately 270 hours. For further information see German version.