Vorlesungsverzeichnis

Suchen Sie hier über ein Suchformular im Vorlesungsverzeichnis der Leuphana.


Lehrveranstaltungen

Management Accounting (Vorlesung)

Dozent/in: Rainer Lueg

Termin:
wöchentlich | Donnerstag | 16:15 - 17:45 | 04.04.2022 - 08.07.2022 | C HS 1 (Umbau HS-Gang bis 31.12.22) S. Kommentar | Hybrid

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 - Übung 1 (german-group) (Übung)

Dozent/in: Rainer Lueg, Janice Wobst

Termin:
14-täglich | Donnerstag | 14:15 - 15:45 | 11.04.2022 - 08.07.2022 | C HS 1 (Umbau HS-Gang bis 31.12.22) S. Kommentar | exercise german-group

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 - Übung 2 (english group) (Übung)

Dozent/in: Rainer Lueg, Janice Wobst

Termin:
14-täglich | Donnerstag | 18:15 - 19:45 | 11.04.2022 - 08.07.2022 | C HS 1 (Umbau HS-Gang bis 31.12.22) S. Kommentar | exercise english-group

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