Management Accounting

Management Accounting (5075)

Teacher: Prof. Dr. B. Schöndube-Pirchegger

Class Schedule:

Wednesday (L) 11:15 a.m. - 12:45 p.m. G02-111
Thursday (T) 11:15 a.m. - 12:45 p.m. G10-111

The tutorial is given by Tina Bensemann, M.Sc.

Course Description:

Management Accounting Information: Purpose, Cost Management Concepts and Cost Behavior, Cost Accounting Systems, Activity-Based Cost Management Systems. Uses of Management Accounting Information: Activity and Process Decisions, Pricing and Product Planning. Investment Decisions. Management Accounting and Control Systems for Strategic Purposes. Accounting for Management Control. Budgeting and Control. Responsibility Centers and Financial Control.


Lecture Notes: Exercises:
  • General Information
  • Week 43: 2.16, 2.17, 2.22, 2.23, 2.24, 2.33
  • Notes 1
  • Week 44: 3.23, 3.24, 3.25; Addition 3
  • Notes 2
  • Week 45: 4.17, 4.19, 4.21; Addition 5: 2a,b
  • Notes 3
  • Week 46: 5.25; Addition 5
  • Notes 4
  • Week 47: 6.28, 6.31
  • Notes 5
  • Week 48: 6.29, 7.20, 7.22, 7.24
  • Notes 6
  • Week 49: 7.36, 8.20
  • Notes 7
  • Week 50: 8.24, 8.29, 9.16
  • Notes 8
  • Week 51: 9.23, 10.17, 10.19, 10.23, 10.25
  • Notes 9
  • Week 2: Addition 10; 10.28, 10.29, 11.19, 11.20
  • Notes 10
  • Week 3: Addition 11; 11.33
  • Notes 11
  • Week 4: 12.17, 12.18, 12.20; Addition 12
  • Notes 12
  • Week 5: 20.16, 20.21, 21.17, 21.24
  • Notes 13
  • Notes 14

Last Modification: 18.02.2022 - Contact Person: Webmaster