The module deals with issues relating to internal accounting and corporate
management. To this end, methods of cost and performance accounting,
controlling and financial management are deepened.
The contents of the sub-topics are as follows:
Cost and performance accounting:
- Cost accounting methods
- Contribution margin accounting
- Standard costing
Controlling:
- Fundamentals of controlling
- Strategic controlling
- Operational controlling
Financial management:
- Perspectives on investment and financing problems
- Investment calculation: Static & dynamic methods
- Financing decisions: capital structure, equity financing, debt financing
- Dozent/in: Jana Görmer-Redding