course-schedule

Valuation and Value-based Management (V+Ü) (Vorlesung)

Inhalt: This course establishes a link between the external valuation of companies (e.g., by investors and analysts), and the internal practices that top executives apply to manage a company in a value-based manner. It thereby demonstrates the link between the areas of accounting, corporate finance, and management control. The course covers the following topics (not exhaustive): • Essential theories and purposes of valuation using financial statements • Valuation methods (e.g., earnings, cash, or assets) • Analyses of profitability and risk • Financial forecasting and trend analyses • Diffusion of Value-based Management (VBM) • Empirical evidence on the antecedents and performance effects of VBM • Internal VBM-tools, selected fields of application, and stakeholder implications • Real-life valuation examples (selected topics with practice partners)

Masterforum Management & Sustainable Accounting and Finance (Kolloquium)

Dozent/in: Rainer Lueg, Henning Schröder

Masterprogramm Management: Management & Sustainable Accounting and Finance - Masterforum/Master-Arbeit - Masters Forum

Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)

Dozent/in: Rainer Lueg, Henning Schröder

Management Accounting (Vorlesung)

Dozent/in: Rainer Lueg

Termin:
wöchentlich | Donnerstag | 16:15 - 17:45 | 07.04.2025 - 11.07.2025 | C HS 1

Inhalt: Management accounting is a key function in contemporary organizations of any size across all industries and sectors. Management accounting comprises different theoretical schools, models, and practical tools. These help organizations in scanning their environment, planning, decision making, target setting, measuring goal achievement, managing performance, aligning stakeholder interests, and learning. Thereby, management accounting supports organizations in achieving their goals, implementing their strategies, enacting their business models, and sustaining their existence in the long-term. Accounting represents an international language used by organizations to communicate many of their actions, and thereby forms a prerequisite for graduates to handle most organizational practices. The course focuses on the following topics (not exhaustive): • Introduction to the nature of management accounting, the profession, and related ethics • Basic costing terms and behavior • Decision making in operations (e.g., make or buy decisions; break-even analyses; pricing and product mix decisions) • Different concepts of allocating overhead costs (e.g., job order costing; process costing) • Planning and control (esp. budgeting) • Contemporary approaches to costing and sustainability accounting

Management Accounting - Exercise 1 (Übung)

Dozent/in: Sophie Constance Bornhöft, Rainer Lueg

Termin:
14-täglich | Donnerstag | 14:15 - 15:45 | 07.04.2025 - 11.07.2025 | C 14.027 Seminarraum

Inhalt: Management accounting is a key function in contemporary organizations of any size across all industries and sectors. Management accounting comprises different theoretical schools, models, and practical tools. These help organizations in scanning their environment, planning, decision making, target setting, measuring goal achievement, managing performance, aligning stakeholder interests, and learning. Thereby, management accounting supports organizations in achieving their goals, implementing their strategies, enacting their business models, and sustaining their existence in the long-term. Accounting represents an international language used by organizations to communicate many of their actions, and thereby forms a prerequisite for graduates to handle most organizational practices. The course focuses on the following topics (not exhaustive): • Introduction to the nature of management accounting, the profession, and related ethics • Basic costing terms and behavior • Decision making in operations (e.g., make or buy decisions; break-even analyses; pricing and product mix decisions) • Different concepts of allocating overhead costs (e.g., job order costing; process costing) • Planning and control (esp. budgeting) • Contemporary approaches to costing and sustainability accounting

Management Accounting - Exercise 2 (Übung)

Dozent/in: Sophie Constance Bornhöft, Rainer Lueg

Termin:
14-täglich | Donnerstag | 18:00 - 19:30 | 07.04.2025 - 11.07.2025 | C HS 5

Inhalt: Management accounting is a key function in contemporary organizations of any size across all industries and sectors. Management accounting comprises different theoretical schools, models, and practical tools. These help organizations in scanning their environment, planning, decision making, target setting, measuring goal achievement, managing performance, aligning stakeholder interests, and learning. Thereby, management accounting supports organizations in achieving their goals, implementing their strategies, enacting their business models, and sustaining their existence in the long-term. Accounting represents an international language used by organizations to communicate many of their actions, and thereby forms a prerequisite for graduates to handle most organizational practices. The course focuses on the following topics (not exhaustive): • Introduction to the nature of management accounting, the profession, and related ethics • Basic costing terms and behavior • Decision making in operations (e.g., make or buy decisions; break-even analyses; pricing and product mix decisions) • Different concepts of allocating overhead costs (e.g., job order costing; process costing) • Planning and control (esp. budgeting) • Contemporary approaches to costing and sustainability accounting

Course Schedule

Veranstaltungen von Prof. Dr. Rainer Lueg

Lehrveranstaltungen