Course Schedule
Veranstaltungen von Prof. Dr. Rainer Lueg
Lehrveranstaltungen
Valuation and Value-based Management (V+Ü) (Vorlesung)
Dozent/in: Rainer Lueg
Termin:
wöchentlich | Freitag | 08:15 - 11:45 | 07.04.2025 - 23.05.2025 | C 3.121 Seminarraum | Lectures for first 7 weeks | Company workshopsin the 2nd half of the semester
Einzeltermin | Fr, 06.06.2025, 08:15 - Fr, 06.06.2025, 11:45 | C 40.146 Seminarraum | Lectures for first 7 weeks | Company workshopsin the 2nd half of the semester
Einzeltermin | Fr, 13.06.2025, 08:15 - Fr, 13.06.2025, 11:45 | C 40.146 Seminarraum | Lectures for first 7 weeks | Company workshopsin the 2nd half of the semester
Einzeltermin | Fr, 20.06.2025, 08:15 - Fr, 20.06.2025, 11:45 | C 40.146 Seminarraum | Lectures for first 7 weeks | Company workshopsin the 2nd half of the semester
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
Termin:
Einzeltermin | Fr, 18.04.2025, 14:15 - Fr, 18.04.2025, 17:45 | C 6.320 Seminarraum | | LUEG
Einzeltermin | Fr, 11.07.2025, 10:15 - Fr, 11.07.2025, 13:45 | C 12.108 Seminarraum | | SCHROEDER / C12.108
Bachelor-Kolloquium Management & Sustainable Accounting and Finance (Seminar)
Dozent/in: Rainer Lueg, Henning Schröder
Termin:
Einzeltermin | Fr, 11.04.2025, 14:15 - Fr, 11.04.2025, 18:30 | C 12.015 Seminarraum | | LUEG
Einzeltermin | Fr, 04.07.2025, 10:00 - Fr, 04.07.2025, 14:15 | C 7.013 Seminarraum | Schröder
- Leuphana Bachelor - Major International Business Administration & Entrepreneurship - Bachelor Thesis
- Leuphana Bachelor - Major Betriebswirtschaftslehre (ab Studienbeginn WiSe 19/20) - Bachelor-Arbeit inkl. Kolloquium
- Leuphana Bachelor - Major Betriebswirtschaftslehre (bis Studienbeginn WiSe 18/19) - Bachelor-Arbeit inkl. Kolloquium
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
- Leuphana Bachelor - Major Betriebswirtschaftslehre (ab Studienbeginn WiSe 19/20) - Management Accounting
- Leuphana Bachelor - Major International Business Administration & Entrepreneurship - Management Accounting
- Wirtschaftspädagogik - Berufliche Fachrichtung Wirtschaftswissenschaften (bis Studienbeginn WiSe 21/22) - Management 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
- Leuphana Bachelor - Major Betriebswirtschaftslehre (ab Studienbeginn WiSe 19/20) - Management Accounting
- Leuphana Bachelor - Major International Business Administration & Entrepreneurship - Management Accounting
- Wirtschaftspädagogik - Berufliche Fachrichtung Wirtschaftswissenschaften (bis Studienbeginn WiSe 21/22) - Management 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
- Leuphana Bachelor - Major Betriebswirtschaftslehre (ab Studienbeginn WiSe 19/20) - Management Accounting
- Leuphana Bachelor - Major International Business Administration & Entrepreneurship - Management Accounting
- Wirtschaftspädagogik - Berufliche Fachrichtung Wirtschaftswissenschaften (bis Studienbeginn WiSe 21/22) - Management Accounting