Fundamentals of Management Accounting (ILV)


Course lecturer:

FH-Prof. DDr.

 Klaus Brugger

Course numberB4.00000.00.051
Course codeGL Contr
Semester of degree program Semester 3
Mode of delivery Presencecourse
ECTS credits3,0
Language of instruction English

The Students know the basic instruments of management accounting. They are able to apply the instruments and understand the system of controlling. Further on the students should know the relationship between planning levels.

  • Introduction and basics of controlling
  • Aspects of information
  • Planning and control aspects
  • Operative and strategic controlling
  • Reporting

Bhimani, A. ; Horngren, T. Ch. ; Sundem, L. G ; Stratton, O. W. ; Burgstahler, D. ; Schatzberg, J.: Introduction to Management Accounting, Pearson Education Limited, Essex 2012
CIMA official study text, Fundamentals of Management Accounting, , Kaplan Publishing UK, Berkshire 2015
CIMA official study text, Management Accounting, , Kaplan Publishing UK, Berkshire 2015