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Objective
The course provides general information about financial management in an enterprise with emphasis on managerial accounting and its application to decision making.
Content
Managerial accounting deals with reporting to individuals inside the organization. The following topics will be discussed * Purpose of accounting in an enterprise * Traditional structure of cost accounting and cost calculation(cost planning, variance analysis) * Systems of cost accounting (full costing, standard cost accounting, marginal costing, direct cost, break-even analysis) * Strategic cost accounting and cost management (target costing, life cycle cost accounting, activity-based costing) * Use of accounting information in managerial decision-making (cost management, pricing, break-even analysis, risk analysis)
Resources
Literature
Peters, Gerd/Pfaff, Dieter: Controlling. Das Einmaleins renditeorientierter Entscheidungen, Zürich: Versus Verlag, 2005 (to be published March 2005).
General Information
- Language
- German
- Frequency
- Yearly recurring
Examination
- Type
- session examination
- Mode
- oral 30 minutes
Course Components
| Type | Title | Time & Place | Hours |
|---|---|---|---|
| lecture |
Managerial Accounting
Diese Veranstaltung wird von Prof. D. Pfaff von der Universität Zürich angeboten. Veranstaltungsnummer: 437
|
No time listed | 4 h weekly |