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Basic information

  • Target audience: Anyone who is interested in the subject
  • Application period: 9.12.2020-12.1.2021
  • Date: 26.1.2021-31.7.2021
  • Scope: 10 ECTS
  • Location: Online
  • Price: 150 €

The student is able to

  • prepare reports for management planning and control purposes
  • prepare budgets and forecasts
  • calculate the cost of a product or service using traditional cost accounting and activity-based costing
  • use different investment criteria in capital budgeting

Content

  • Key performance indicators (KPI)
  • Cost accounting and Activity-based costing
  • Customer profitability
  • Budgeting and control
  • Capital budgeting and cash flow modelling
  • Management reporting
  • Practical company project

 

  • Online lectures and workshops (Zoom)
  • Independent work using software (Excel, Invest for Excel, Power BI)
  • Company case

Schelude

Introduction and start of the study unit 26.1.2021 at 9-15 in Zoom

  • 26.01.2021 09.00 - 15.00
  • 02.02.2021 09.00 - 15.00
  • 09.02.2021 09.00 - 15.00
  • 16.02.2021 09.00 - 15.00
  • 23.02.2021 09.00 - 15.00
  • 02.03.2021 09.00 - 15.00
  • 09.03.2021 09.00 - 15.00
  • 16.03.2021 09.00 - 15.00
  • 23.03.2021 09.00 - 15.00
  • 30.03.2021 09.00 - 15.00
  • 06.04.2021 09.00 - 15.00
  • 13.04.2021 09.00 - 15.00
  • 20.04.2021 09.00 - 15.00
  • 27.04.2021 09.00 - 15.00

Literature and materials

  • Gowthorpe, Catherine: Management Accounting, SOUTH-WESTERN CENGAGE Learning
  • Jones, Michael: Accounting, Wiley
  • Drury, Colin: Management and Cost Accounting, Thomson Business Press, (Chapter 15: The Budgeting Process)
  • https://www.accountingtools.com/podcasts/
  • Articles, ebooks, and other source references will be informed when the course starts.

Grading

H-5

Individual assignments 60%
Team project 40%

More information: