Modul 10285 | |
Prüfungsnummern | |
Management Accounting | |
Studiengang |
Master International Tourism Management (M.A.) Pflichtmodul Exchange Programme (EP) Wahlmodul |
Modulbezeichnung | Management Accounting |
Englische Modulbezeichnung | |
Kurztitel | |
Semesterinfo | |
Modulverantwortlicher | Prof. Dr. Hanno Drews |
Dozent |
Prof. Dr. Hanno Drews N.N. |
Sprache | Deutsch / Englisch |
Lehrform | Vorlesung |
SWS | 2 |
Arbeitsaufwand | 150 |
Präsenzstudium | 30 |
Eigenstudium | 120 |
Kreditpunkte | 5 |
Empfohlene Vorkenntnisse | keine |
Voraussetzungen | keine |
Lernziele / Kompetenzen | The 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. |
Inhalt | Management 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 | |
Prüfungsleistung |
Klausur |
Medienformen | Beamer, Lektüre, Tafel, Vortrag |
Literatur | Horngren, C.T. et al., Introduction to Management Accounting, Upper Saddle River. in der jeweils aktuellen Auflage Hales, J./ van Hoof, H.B., Accounting and Financial Analysis in the Hospitality Industry, Upper Saddle River. in der jeweils aktuellen Auflage |