Strategic Management Accounting (ML531) | GSÜ

Content

Course Content

Financial statement analysis
Complementary tools: Essential economic indicators
Accounting information systems
Classic cost & management accounting
Introduction to cost management
Planning & decision making
Operational control
Management control
Case studies

Teaching and Learning Methods

Slides, library search, and internet sources.
Students are required to follow the moodle page of the course on a regular basis!

Weekly Contents

Theory Topics
Week	Weekly Contents
1	Financial statements and analysis – I
2	Financial statements and analysis – II
3	Financial statements and analysis – III
4	Complementary tools: Essential economic indicators – I
5	Complementary tools: Essential economic indicators – II
6	Accounting information systems
7	Classic cost & management accounting
8	Midterm exam
9	Introduction to cost management
10	Planning & decision making
11	Operational control
12	Managerial control
13	Case studies – I
14	Case studies – II

Practice Topics
Week	Weekly Contents
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Assessment System

Contribution to Overall Grade
Activities	Number	Contribution
Contribution of in-term studies to overall grade	2	40
Contribution of final exam to overall grade	1	60
Total	3	100

In-Term Studies
Activities	Number	Contribution
Assignments	1	10
Presentation	0	0
Midterm Examinations (including preparation)	1	30
Project	0	0
Laboratory	0	0
Other Applications	0	0
Quiz	0	0
Term Paper/ Project	0	0
Portfolio Study	0	0
Reports	0	0
Learning Diary	0	0
Thesis/ Project	0	0
Seminar	0	0
Other	0	0
Total	2	40