Students know how to use and evaluate instruments of strategic management accounting in practical contexts. They understand and can apply measurement approaches to capture different dimensions of an organization's performance, and can integrate sustainability issues in management accounting systems.
Students learn about:
- Differentiation between management accounting and strategic management accounting
- Analysis of corporate (and business unit) strategy
- Tools of analysis, such as (Sustainability) Balanced Scorecard, Life Cycle Costing, Portfolio analysis
Prior participation in the "Kosten- und Leistungsrechnung" event is recommended.
60-minute written exam at the end of the semester (exam language: English)