Course 03 - Managerial Accounting

Objectives

To gain insight into cost effectiveness; to create an understanding for targets and tasks of managerial accounting; to interpret prerequisites and stages and systems of cost effectiveness; to develop a general appreciation for accounting issues. 

Topics

  • Cost structure analysis
  • Product costs, sales profits per product
  • Revenue planning system; principal agent problems
  • Reporting
  • Introduction to product calculation
  • Sales controlling, revenue generating incentives
  • Advanced product calculation
  • Applied sales controlling
  • Investment appraisals
  • Cost centre accounting; cost saving incentives
  • Activity Based Costing
  • Case studies