Advanced Managerial Accounting

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00162
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SA-2020

    Schedules and rooms

    Summary schedule Wednesday 15:15 - 18:00, Hebdomadaire
    Hours per week 3

    Teaching

    Teachers
    Assistants
    Description Formerly “Dezentrale Unternehmenssteuerung”:

    Management accountants provide managers with cost accounting data for effective decision-making, planning and controlling.
    This course builds on previous courses on management accounting from the bachelor program and covers more advanced topics such as different budgeting and transfer pricing methods.
    Besides illustrating specific management accounting techniques a special emphasis is placed on the development of analytical skills. In order to foster this, Monte Carlo simulation techniques are introduced to demonstrate how more accurate cost predictions can be derived leading to enhanced decision-making and cost control.
    Students will be encouraged to discuss the results of excel based exercises in class and to participate in a business case on management accounting.
    Training objectives This course is supposed to deepen the students’ understanding of management accounting methods and their role for effective managerial decision-making. Students are enabled to critically evaluate the validity of cost information and to dig behind the numbers.
    Softskills
    No
    Off field
    No
    BeNeFri
    Yes
    Mobility
    Yes
    UniPop
    No

    Documents

    Bibliography Will be announced at the beginning of the course
  • Dates and rooms
    Date Hour Type of lesson Place
    16.09.2020 16:15 - 19:00 Cours PER 22, Room 002
    23.09.2020 15:15 - 18:00 Cours PER 21, Room G230
    30.09.2020 15:15 - 18:00 Cours PER 21, Room G230
    07.10.2020 15:15 - 18:00 Cours PER 21, Room G230
    14.10.2020 15:15 - 18:00 Cours PER 21, Room G230
    21.10.2020 15:15 - 18:00 Cours PER 21, Room G230
    28.10.2020 15:15 - 18:00 Cours PER 21, Room G230
    04.11.2020 15:15 - 18:00 Cours PER 21, Room G230
    11.11.2020 15:15 - 18:00 Cours PER 21, Room G230
    18.11.2020 15:15 - 18:00 Cours PER 21, Room G230
    25.11.2020 16:15 - 19:00 Cours PER 22, Room 002
    02.12.2020 15:15 - 18:00 Cours PER 22, Room 002
    09.12.2020 15:15 - 18:00 Cours PER 21, Room G230
    16.12.2020 16:15 - 19:00 Cours PER 22, Room 002
  • Assessments methods

    Examen écrit - SP-2021, Session de rattrapage 2021

    Date 30.08.2021 17:00 - 18:00
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.

    Retake exam only

    Examen écrit - SA-2021, Session d'hiver 2022

    Date 18.01.2022 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.

    Retake exam only

    Evaluation continue et examen écrit - SA-2020, Session d'hiver 2021

    Date 19.01.2021 17:00 - 18:00
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.

    Group work: 40% of the grade • Written Exam: 60% of the grade

    Group work make up 40% of the grade but only if written exam is passed! If a retake exam session is to be done, grading of the course is based on exam only (100% of the grade).

  • Assignment
    Valid for the following curricula:
    Complementary learnings in SES
    Version: ens_compl_ses
    MA course offering for Mobility Students

    Doc - Economics
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Economie quantitative
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Management
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Sciences sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Sciences économiques et sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Ma - Accounting and Finance - 90 ECTS
    Version: 2021/SA_V01
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses

    Ma - Business Communication : Information Systems - 90 ECTS
    Version: 2020/SA_V01
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control

    Ma - Business Communication : Management - 90 ECTS
    Version: 2021/SA_V01
    Courses - 60 ECTS > Chosen Option > Management > 30 ECTS parmi les modules : > ACC: Accounting and Control

    Ma - Communication and Media Research - 90 ECTS
    Version: 2015/SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses

    Ma - Communication and Society - 90 ECTS
    Version: 2021/SA_V02
    Elective courses > Schwerpunkten > Inter- & Transdisciplinary Perspectives > SES Master level courses

    Ma - Data Analytics & Economics - 90 ECTS
    Version: 2020/SA-v01
    Courses min 63 ECTS > Elective Module: “Specialisation”. Select courses for up to max 18 ECTS > Specialised Courses in Data Analytics & Economics

    Ma - Economics - 90 ECTS
    Version: 2021/SA_V02
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > 369 - Option : "Business Economics"
    Elective courses > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses

    Ma - Economics - 90 ECTS
    Version: 2017/SA_v01
    Cours - 63 ECTS > Maximal 15 ECTS können aus allen Modulen oder unter allen Master-Kursen der Fakultät gewählt werden. > SES Master level courses

    Ma - European Business - 90 ECTS
    Version: 2017/SA_v01
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > GMT: General Management
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control

    Ma - Information Management - 90 ECTS
    Version: 2020/SA-v01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control

    Ma - Information Management - 90 ECTS
    Version: 2019/SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > GMT: General Management
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control

    Ma - International and European Business - 90 ECTS
    Version: 2021/SA_V01
    Courses > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control

    Ma - Management - 90 ECTS
    Version: 2021/SA_V01
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
    Courses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level courses

    Ma - Management - 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and Control
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > GMT: General Management

    Ma - Marketing - 90 ECTS
    Version: 2021/SA_V02
    Courses > Elective Master courses from the whole university > SES Master level courses

    MiMa - Business Informatics - 30 ECTS
    Version: 2020/SA_V01
    Cours > Modules management > ACC: Accounting and Control

    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2020/SA_V01
    Cours facultatifs à choisir: Cours master de la Faculté des sciences économiques et sociales > SES Master level courses
    Es müssen zwei der folgenden aufgeführten Wahlmodule belegt werden > ACC: Accounting and Control