M.184.2254 A Simulation in Management Accounting | |
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(A Simulation in Management Accounting) |
Koordinator (coordinator): | Prof. Dr. Stefan Betz |
Ansprechpartner (contact): | Daniel Plückebaum (daniel.plueckebaum[at]uni-paderborn.de) |
Credits: | 5 ECTS |
Workload: | 150 Std (h) |
Semesterturnus (semester cycle): | SoSe |
Studiensemester (study semester): | 3-6 |
Dauer in Semestern (duration in semesters): | 1 |
Lehrveranstaltungen (courses): | ||||||
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Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
a) | K.184.22541 / A Simulation in Management Accounting | Block | 30 Std (h) | 120 Std (h) | P | 15 TN (PART) |
Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
Keine |
Empfohlene Voraussetzungen (prerequisites): |
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Completion of the assessment level
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Inhalte (short description): |
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This module is structured around an ongoing online business simulation game where students get practical experience with budgeting and variance analysis. Therein, students - in small groups - take over as the management team of a manufacturing company. The ongoing and evolutionary scenario provides a set of decisions for which typical analytical tasks in management accounting are to be completed. These are designed to support decisions for example in setting up budgets and completing variance analysis, choosing which markets to enter and compete in, whether to build new factories or outsource production to contract manufacturers, investing in new product categories or in process improvements, investing in marketing to compete for contracts of different sizes and terms, taking on debt to fund growth, and/or issues related to ethics and sustainability. Simulation sessions are conducted in class and are accompanied by lectures and instructor guidance. Final group assignments include group presentations and corresponding seminar papers about insights from the simulation and analogous literature.
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Lernergebnisse (learning outcomes): |
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Fachkompetenz Wissen (professional expertise): |
Studierende... Students acquire knowledge in selected methods in management accounting, e.g. Budgeting, Variance Analysis, Profitability Analysis, Capacity Costing, and Make-or-Buy Decisions. The design of Key Performance Indicators receives further attention within the connecting framework of the ongoing business simulation game. |
Fachkompetenz Fertigkeit (practical professional and academic skills): |
Studierende... Students work with a range of analytical methods in quantitative and qualitative management accounting. Thereby they develop sound skills in processing and interpreting accounting information in different practical situations within the given simulation. Furthermore, they become aware of the value of analytical approaches for the decision making processes. Practical skills are acquired in assessing and applying typical methods of management accounting by solving and discussing problems which are representative for existent business situations. Practical experience in group work and presenting in front of a familiar audience is also provided to students.
The ability to assess methods in management accounting is trained from the viewpoint of a decision maker within the simulation. |
Personale Kompetenz / Sozial (individual competences / social skills): |
Studierende... |
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
Studierende... |
Prüfungsleistungen (examinations) | |||
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Art der Modulprüfung (type of modul examination): Modulteilprüfungen | |||
Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
a) | Hausarbeit | 15 Seiten | 50.00 % |
b) | Präsentation | 15-20 Minuten | 50.00 % |
Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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Nein |
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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Keine |
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
Gewichtung für Gesamtnote (calculation of overall grade) |
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Das Modul wird mit der doppelten Anzahl seiner Credits gewichtet (Faktor: 2) |
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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B.Sc. International Business Studies, B.Sc. Wirtschaftsinformatik, B.Sc. Wirtschaftswissenschaften |
Umfang QT (participation requirements): |
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Lernmaterialien, Literaturangaben (learning material, literature): |
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Teilnehmerbegrenzung (participant limit): |
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15 Personen |
Sonstige Hinweise (additional information): |
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