Modulhandbuch (Module manual)

M.184.2252 Applied Methods in Management Accounting
(Modern Methods in Management Accounting)
Koordinator (coordinator): Prof. Dr. Stefan Betz
Ansprechpartner (contact): Eva Papenfort (eva.papenfort[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS
Studiensemester (study semester): 1-4
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.22521 / Applied Methods in Management Accounting Block 30 Std (h) 120 Std (h) P 20 TN (PART)
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):
Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Inhalte (short description):

This course gives students the opportunity to perform case‐based group work in the field of management accounting. Management accountants provide essential information for business decision making. Their methods are continually evolving. Nurtured by a vital exchange between academia and managers, several applied methods have progressed significantly over the past decades. The enhanced assessment of relevant internal and external information is central to these developments, finally resulting in better managerial choices and company performance. The role of management accountants therefore progresses with their increased capability to provide value‐added comprehension of business dynamics.

This course combines theoretical and practical aspects. In a primary seminar in October, methods such as Business Data Analysis, Variance Analysis and Customer Profitability Analysis are introduced in general. Cases on these and similar topics will then be assigned for more in‐depth group work. Guidance is provided by the review of relevant literature and feedback sessions with the lecturer. Students are required to hand in brief seminar papers on their assigned topics and cases to prove their proficiency in literature research and written expression. In a block seminar in January, students will present and discuss insights from literature reviews along with solutions to their case studies.​

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):

Students acquire in depth knowledge in selected methods in management  accounting, e.g. Data Analysis, Profitability Analysis, Capacity Costing, and/or  Variance Analysis. Sub‐topics such as Resource Consumption Accounting,  T ime‐Driven Activity‐Based‐Costing, product mix decision support and the  design of Key Performance Indicators receive further attention during specific  group work, while the course as a whole presents these concepts within a  connected framework.

Fachkompetenz Fertigkeit (practical professional and academic skills):

Students acquire transfer competencies through assessing and applying  methods in management accounting by solving and discussing case studies  which are typically based on existent business situations. Practical experience  in group work and presenting in front of a familiar audience is also provided to  students.

Personale Kompetenz / Sozial (individual competences / social skills):
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):

​Students expand their ability to assess modern methods in management accounting from the viewpoint of a decision maker.​

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulprüfung
Art der Prüfung
(type of examination)
a) Hausarbeit ca. 15 Seiten 50.00 %
b) Präsentation 15-20 Min. 50.00 %
Studienleistung / qualifizierte Teilnahme (module participation requirements)
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
Gewichtung für Gesamtnote (calculation of overall grade)
Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1)
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
B.Sc. International Business Studies, B.Sc. Wirtschaftsinformatik, B.Sc. Wirtschaftswissenschaften
Umfang QT (participation requirements):
Lernmaterialien, Literaturangaben (learning material, literature):
Teilnehmerbegrenzung (participant limit):
20 Personen
Sonstige Hinweise (additional information):
​Die Abschlussprüfungen des Moduls M.184.2252 "Applied Methods in Management Accounting" finden am 19.01.24 und am 20.01.24 statt.​
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