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Subject, description

Online Project CONLEX

Two-hour meeting per week during the semester and four weekend meetings with approx. thirty hours. Each meeting is a combination of  lecture, discussion and presentation by the student .

 

Learning objectives

The main philosophy of this course is to enable the students to organize small projects and work on a project.

The student will

·        have a general knowledge of project management

·        understand the basics on how to deal with occurring problems on a project

·        understand how to give successful presentations

·       know how to use visual aids to maximum effect

·        be able to use MS-FrontPage, MS-Visio, MS-Project

·        understand and use techniques for evaluation, planning and management of projects

·        be able to cooperate with colleagues

·        manage to create and design a website

Special working methods and tools aim for teaching the functions, methods and techniques of a successful project management.

 

Course content

Knowledge about project organization, project start, project planning, project controlling, project control, project team.

Basics of project management and project controlling, definitions, features and components of project management,  Project Integration Management, Project Scope Management, Project Time Management, Project Cost Management, Project Quality Management, Project Human Resource Management, Project Communications Management, Project Risk Management, Project Procurement Management (cp PMBOK GUIDE) Project Management Phase Model,  Work Breakdown Structure (WBS), Milestones, Network Planning Techniques, Project Reports, Graphs, Charts and Diagrams, Capacity Planning.

Closing Report, documentation, project management software, team organization, position of the project manager,  problem solving.

  Efficiency statement

Project report

 

 

Subject, description

Cost Accounting and Results Accounts

 

Learning objectives

This course will enable students to use the methods of cost accounting and results accounts.

The student will

·        understand how management accounting fits into an organizationīs structure

·        be able to explain the difference between fixed costs and variable costs

·        define cost classifications used in making decisions: differential costs, opportunity costs and sunk costs

·        have the ability to draw up cost allocation sheets

·        be able to perform basic calculations

·       be able to calculate the operating result by using different tools

·        be able to prepare consolidated accounts using different approaches

·        distinguish contribution margin from gross margin

·       know how to calculate the operating income.  

 

 

Course contents

Basics of Accounting, departmental costing, cost estimation, operating result.

Methodology and tools:

·       Cost-volume-profit  analysis (CVP)

·        Breakeven analysis

·        Cost analysis

·        Job-order  costing

·        Activity-based Costing and Activity-Based Management

·        Calculation

·        Cost estimating

·        Operating result

·        Direct costing / Contribution costing

·        Master Budget

·        Flexible Budgets, Direct-cost variances and Management control

·        Management ratios

 
  Efficiency statement

Written examination

 

 

Subject, description

Controlling

 

Learning objectives

The student will

·        have a general knowledge of controlling

·        be able to describe the difference between the development of American and German controlling

·        be able to know the difference between a treasurer and a controller in American companies

·        be aware of the complexity of forecasting

·        use controlling tools to plan and control costs

 

 

Course contents

·        Principles of controlling

·        Strategic, tactical  and operative controlling

·        Business planning and control instruments

·       The possibilities of controlling in individual business areas with particular attention to the sales area

·        Profit centre organisation and the profit centre calculation of results and reports

·        Reporting

·        Processing of calculation and target costing

·        Product life cycle costing

·        Cost benchmarking

·        Balanced scorecard

·        Value analysis, overhead value analysis

·        Ratio analysis

  Efficiency statement

Written examination

 

 

Subject, description

Investment and Finance

This course provides an introduction to the field of investment and finance.

 

Learning objectives

The module puts the participants in a position to utilise the methods of the investment, effect  arrangements of capital requirements and finance.

Students will learn about foreign exchange markets, investment and financing decisions in an international context, as well as risk measurement and management tools for international capital markets.

The student will

·        have a general understanding of financial management and investment management

·        have a knowledge of  investment appraisal

·        be able to perform basic calculations

·        be able to solve investment problems

·        have an understanding on how companies raise capital

 

Course contents

The module contains the basics on investments, the methods of investment appraisal and appointment of useful economic life, investment with uncertain expectations, overview of different types of finance and basic approaches for the appointment of capital- and finance needs.

Topics:

·        Principles of investment

·        Investment appraisal

·        Principles of finance

·        Objectives of financial management

·        Alternative methods of evaluating investment opportunities

·        Projects with multiple rates of return

·        Planning and control of capital investment projects

·        Financial products and markets

·        Discounted cash flow

·        Return on investment

·        Investment control

·        General investment process in theory

  Efficiency statement

Written examination

 

 

Subject, description

Logistics Controlling, Supply Chain Controlling

 

Learning objectives

The course deals with special issues of logistics and supply chain management and logistics and supply chain controlling. The students will mainly use case-studies. They get reading assignments and templates. Solutions will be presented by the students. Students have to practice several tasks with standard software. 

The student will

           ·        be aware of the complexity of forecasting in this area

·       be able to use spreadsheet software (MS Excel) and presentation software  (MS Power Point) and communication and information systems

·       manage to perform logistic analyses on commercial-economical areas

·        be able to solve supply chain problems

 

 

Course contents

Methods and techniques in management accounting with respect to their applicability and usefulness for logistics- and supply chain controlling. Design and operational support of performance measurement systems in different areas (manufacturing, retail, logistics service provider).

 Topics:

         ·      Logistics systems (Introduction)

·      Inventory management

·      Economic-order-quantity decision model

·       E-procurement

·       Make-or-buy decision

·       ABC-analysis

·        Calculation of logistics costs

·        Activity-based costing

 ·        Performance measurement systems

 

  Efficiency statement Draw up a template

 

 

Subject, description

Computer-aided Management Accounting and Financial Control

 

Learning objectives

The course deals with special issues of management accounting and financial control. The students will mainly use case-studies. They get reading assignments and templates.  Solutions will be presented by the students.

Students have to practice several tasks with standard software.

Students will 

·        learn how to use instruments and concepts of management accounting and financial control to solve business problems

·       be able to use spreadsheet software (MS Excel) and presentation software  (MS Power Point) and communication and information systems

·       be proficient in performing  financial analyses

·   be able to solve management accounting and financial control problems

 

 

Course contents

Topics:

            ·      Cash management

·        Make or buy decision

·        Outsourcing

·        Cost management

·        Budget planning

·        Financial analysis

·        Balanced score card

·        Budgetary control

·        Performance evaluation

·        Statement of cash-flows

·        International aspects

·        Investment portfolio

  Efficiency statement Draw up a template

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