Vorlesungsverzeichnis

Suchen Sie hier über ein Suchformular im Vorlesungsverzeichnis der Leuphana.

Veranstaltungen von Sophie Constance Bornhöft

Lehrveranstaltungen

Business model design and innovation (FSL) (Seminar)

Dozent/in: Sophie Constance Bornhöft

Inhalt: Starting from the mid 1990s, the concept of business models has attracted the attention of scholars and practitioners alike. Today, business models have become an integrated management concept. This course will provide students with insights into the nature of business models and their role as a source of innovation. Dealing with academic literature and real-life cases, students will get an understanding of the designs, processes and instruments of business models and business model innovation. The course employs a combination of lectures and in-class discussions. As part of the examination, students will have to apply their theoretical knowledge to real-life cases. The results of the group work will be presented and discussed in class. Following that, students will be asked to write reports reflecting the case.

Management Accounting - Exercise 1 (Übung)

Dozent/in: Sophie Constance Bornhöft, Rainer Lueg, Janice Wobst

Termin:
14-täglich | Donnerstag | 14:15 - 15:45 | 11.04.2024 - 09.05.2024 | C HS 3
14-täglich | Donnerstag | 14:15 - 15:45 | 06.06.2024 - 05.07.2024 | C HS 3
Einzeltermin | Do, 13.06.2024, 14:15 - Do, 13.06.2024, 15:45 | C HS 3

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, Janice Wobst

Termin:
14-täglich | Donnerstag | 18:00 - 19:30 | 11.04.2024 - 09.05.2024 | C HS 3
14-täglich | Donnerstag | 18:00 - 19:30 | 06.06.2024 - 05.07.2024 | C HS 3
Einzeltermin | Do, 13.06.2024, 18:00 - Do, 13.06.2024, 19:30 | 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