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Modul 9697

Management Accounting
Management Accounting

Studiengang Master International Tourism Management.
ModulbezeichnungManagement Accounting
Kürzel
Untertitel
Lehrveranstaltung
Semester 3    
ModulverantwortlicherProf. Dr. Hanno Drews
DozentProf. Dr. Hanno Drews
SpracheEnglisch
Zuordnung zum CCcompulsory elective subject
Lehrform / SWSlecture; 4 SWS
Arbeitsaufwand
   Präsenzstudium60 Std.
   Eigenstudium120 Std.
Kreditpunkte6
Voraussetzungen
Lernziele / KompetenzenThe students will get to know management accounting from an international perspective. They will be enabled to understand and apply management accounting concepts. Most of the exercises used to train these competences will relate to the tourism industry.
InhaltManagement accounting for decision making (e.g. pricing decisions, make-or-buy decisions), planning and control (e.g. flexible budgets, performance measurement), capital budgeting, product costing; also deals with ethical implications, financial accounting.
Studienleistung
Prüfungsleistungwritten final examination
MedienformenBeamer, Lektüre, Vortrag, Tafelbild
LiteraturHorngren, C.T. et al.: Introduction to Management Accounting, latest edition, Upper Saddle River (USA)
Hales, J. / van Hoof, H.B.: Accounting and Financial Analysis in the Hospitality Industry, latest edition, Upper Saddle River (USA)
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