Lehrinhalte
The annual financial statements as database for statement analysis, accounting policy (objectives, measures and criteria), adaption of the balance sheet, analysis of the financial situation and profitability, performance indicator systems
Literatur
Coenenberg A. G. et al.: Jahresabschluss und Jahresabschlussanalyse.
Küting, K., Weber, C.-P.: Die Bilanzanalyse: Beurteilung von Abschlüssen nach HGB und IFRS.
Reichmann, T. et al.: Controlling mit Kennzahlen.
Baetge, J. et al.: Bilanzanalyse.
Horvat, P.: Controlling.
Weber, J., Schäffer, U.: Einführung in das Controlling.
Baum, K.-H. et al.: Strategisches Controlling.
Gladen, W.: Performance Measurement.
Kaplan, R., Norton, D.: Balanced Scorecard.
Voraussetzungen
Basic knowledge in Financial Accounting (based on the German Commercial Code) is valuable.
Further Grading Information
After the course the students are able to
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[*]use special knowledge of Balanced Scorecard, Value Based Management and Financial Control Systems to support corporate management.
[*]understand the functions and objectives of management accounting.
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Official Course Description
Students will acquire knowledge about statement analysis based on the German Commercial Code (part Bilanzanalyse). They will predominantly gain insight in the conception of the Balanced Scorecard, Value Based Management and systems of financial control (part Bilanzcontrolling).
Online-Angebote
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- Lehrende: Anonym
- Lehrende: Reiner Quick