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Management Talk 2: Strategic Management Accounting
level of course unit
2.Semester Master: 1. Study cycleLearning outcomes of course unit
The students:
• are familiar with strategic controlling tools such as budgeting, working capital management and working with KPIs and are able to apply these to selected problems
• understand the international context of controlling within restructuring and reorganization projects
• are familiar with strategic controlling tools such as budgeting, working capital management and working with KPIs and are able to apply these to selected problems
• understand the international context of controlling within restructuring and reorganization projects
prerequisites and co-requisites
2. Semester: no information
course contents
The Management Talk course aims at inviting guest professors from Austria and abroad (partner network FH Kufstein Tirol) on the subject areas of transformation and turnaround management, with special consideration for international standards.
• Budgeting
• Working Capital Management
• Financial and Performance Indicators (KPIs)
• Consideration based on different accounting standards
• Budgeting
• Working Capital Management
• Financial and Performance Indicators (KPIs)
• Consideration based on different accounting standards
recommended or required reading
Exler, M. & Situm M. (Hrsg.) (2019) Restrukturierungs- und Turnaroundmanagement: Strategien, Erfolgsfaktoren und Best Practice für die Transformation, Berlin.
Exler, M. (2015) Controllingorientiertes Finanz- und Rechnungswesen, Herne.
von Leoprechting, G. (Hrsg.) (2018) Unternehmenssanierung: Krisenberatung, Branchenbesonderheiten, Checklisten, Herne.
Obermaier, R., Hrsg. (2016) Industrie 4.0 als unternehmerische Gestaltungsaufgabe: Betriebswirtschaftliche, technische und rechtliche Herausforderungen, Wiesbaden.
Exler, M. (2015) Controllingorientiertes Finanz- und Rechnungswesen, Herne.
von Leoprechting, G. (Hrsg.) (2018) Unternehmenssanierung: Krisenberatung, Branchenbesonderheiten, Checklisten, Herne.
Obermaier, R., Hrsg. (2016) Industrie 4.0 als unternehmerische Gestaltungsaufgabe: Betriebswirtschaftliche, technische und rechtliche Herausforderungen, Wiesbaden.
assessment methods and criteria
Final presentation
language of instruction
Englishnumber of ECTS credits allocated
2eLearning quota in percent
0course-hours-per-week (chw)
1planned learning activities and teaching methods
The course, which is mostly dialog-oriented, usually consists of the triad of practical relevance, academic structuring, and the independent development of integrative case studies from immediate professional and consulting practice.
