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327-3104-00L 3 Credits MSC D-MATL

Managerial Accounting

Lecturers & Examiners: Prof. Dr. Dieter Pfaff
VVZ CR n/a

Last Updated: 2026-02-05 15:28:26

Abstract

Introduction to managerial accounting in theory and its application. Acquirement of knowledge in managerial accounting as an important economic instrument for organisational decisions. Application of instruments and principles of managerial accounting for a value based management.

Objective

The aim of this course is a comprehensive introduction to managerial accounting in theory and its application. The course emphasises instruments and techniques as well as their meaning for organisational decisions.

Content

The course delivers insights into: - Tools of managerial accounting (especially cost accounting) used in practice - Essential instruments, rules, and principles of managerial accounting for a value based management - Case studies and examples to apply the miscellaneous techniques learned - Application of tools for problems emerging in practice - Requirements for data used for decision making and control - Techniques for optimal usage of data and information

Resources

Lecture Notes

Download available on homepage.

Literature

Peters, Gerd/Pfaff, Dieter: Controlling. Das Einmaleins renditeorientierter Entscheidungen, 2nd edition, Zürich: Versus Verlag, 2008.

General Information

Language
German
Levels
MSC
Frequency
Yearly recurring

Examination

Type
session examination
Mode
written 90 minutes
Aids
None

Course Components

Type Title Time & Place Hours
lecture Managerial Accounting
**Kurs an der Uni Zürich** Lehrveranstaltungsnummer: 330 Ort: KOH B 10
  • Tue 10:15-12:00
  • Tue None-None
2 h weekly

Offered In