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Lecture - Management Accounting (Winter 2021/22)

[Course language: English]

Objective and lecturing style:

The aim of the course is to provide students a fundamental introduction to management accounting. Specifically, it will be discussed how management instruments help to solve corporate coordination problems and how these instruments can be integrated in corporate organizations.

In detail, the course will give an overview of the most important instruments to evaluate strategies, using costs in decision making, accumulating and assigning costs to products, measuring and managing customer relationships, as well as process performance and life-cycle costs. Organizational issues will be discussed with regard to control systems, using budgets, and financial control. The practical application of the instruments will be explained by practically oriented case studies during the exercises.

After successfully attending the course students will be qualified to understand, apply, critically review, and develop the fundamental instruments in management accounting. Furthermore, students will become qualified to solve problems in management accounting in an independent and structured way. Students will be taught analytical problem solving, reasoning, discussion and presentation techniques, and to develop their skills in creative functioning.


Wednesday | 8 a.m. - 10 a.m. (online and in-person)

Exercise sessions

Wednesday | 10 a.m. - 12 a.m. (online)

Tuesday | 8 a.m. - 10 a.m. (online)

Note: Exercise is starting from October 27th onwards.

Course materials:

Will be provided via ILIAS and can be found here.

To be up to date with information regarding the course, we advise you to follow our announcements in the group.
The password for joining the group will be announced per E-Mail - for this purpose please register for the course in MARVIN!


Please contact  in case of any inquiries.