The course covers topics in management accounting in a decision-making framework. Some of these topics in the course MA2 are: cost estimation, product costing and cost allocation, financial performance measures, transfer pricing, strategic performance measurement systems.

We will use international material written in English.

We will approach these topics primarily from the perspective of the users of financial information (not so much from the controller who prepares the information).

The course builds on an introductory level of understanding of accounting concepts from Business Administration courses in the core program. The course is intended for students in Industrial Engineering.

Learning objectives:

• Students have an understanding of theory and applications of management accounting topics. They can use financial information for various purposes in organizations.

Recommendations:

• It is recommended to take part in the course "Management Accounting 1" before this course.

Examination:

• The assessment consists of a written exam (120 min) at the end of each semester (following § 4 (2) No. 1 of the examination regulation).

Workload:

• Attendance at lectures/exercises (presence time) (2 SWS × 15 weeks): 30 h

• Preparation and follow-up of course content: 55 h

• Exam preparation and participation in the assessment: 50 h

Total workload: 135 h (corresponds to 4.5 ECTS credits)

• Marc Wouters, Frank H. Selto, Ronald W. Hilton, Michael W. Maher: Cost Management – Strategies for Business Decisions, 2012, Verlag: McGraw-Hill Higher Education (ISBN-13 9780077132392 / ISBN-10 0077132394)
• Zusätzlich werden Artikel auf ILIAS zur Vergügung gestellt.

Das derzeitige Modul „Management Accounting“ (MA) läuft mit dem Wintersemester 2026/27 aus, und das neue Modul „Environmental Management Accounting“ (EMA) beginnt mit dem Sommersemester 2027. Siehe dazu die Hinweise auf unserer Homepage