Management Accounting

MANAGEMENT ACCOUNTING

 

MODULE 4


Become a partner of the Management – learn the language and the system of Controlling!

TARGET GROUPS

  • Executives and persons responsible from the fields of corporate accounting, who wish to develop their skills and improve their qualification
  • Managers from all fields, in particular from the field of technology and distribution, who seek a better understanding of the terms, contents, and the interpretation of the results provided by controlling
  • Decision makers, who are dependent on controlling-related documents and wish to discuss them on an equal basis

YOUR BENEFIT

  • You will gain a sound insight into the current systems of Management Accounting
  • You will get to know the essential requirements for a meaningful Management Accounting system and ist components
  • You will be provided an outlook  regarding international lines of development in this area and a feeling for the use of standard software

 

COURSE CONTENTS

 

You will be provided an in-depth insight into the current systems of Management Accounting. You will learn the essential prerequisites of a conclusive Management Accounting system and its components. Furthermore, you will also receive an outlook on the international trends in this field.

Session 1: Accounting-Basics

  • Accounting Systems – Overview, Tasks and Definitions
  • Harmonization of Management Accounting and Financial Accounting

 

Session 2: Basic systems of Management Accounting

  • Actual cost system (Cost Type-, Cost Center- and Cost Unit Accounting)
  • Standard Marginal Cost Accounting (Allocation base planning, cost classification, standard costing)
  • One- and multi-level contribution margin accounting
  • Use of contribution margin accounting for decision support (program planning, order acceptance, price limits, Break Even-analyses, etc.)
  • Activity-based costing
  • Clarification based on numerous case studies

 

Session 3: Further Aspects

  • Basic forms of strategic Management Accounting (Target Costing, Life-Cycle-Costing)
  • Controlling as the coordination of the entire management system

LECTURER


Univ.-Prof. Dr. Ralf Ewert, Mag. Günther Kradischnik, MBA

TIME & VENUE OF LECTURES

Palais Kottulinsky, Beethovenstraße 9, 8010 Graz

FEES

390.-


DATES & REGISTRATION

as of October 2012

Friday, 2.30 p.m. – 8.15 p.m.
Saturday, 8.30 a.m. – 4.45 p.m.