Universität Wien FIND

040513 KU Fundamentals in Managerial Accounting (MA) (2022S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

ACHTUNG: Die genauen Termine sowie alle wichtigen Informationen zum Kurs finden Sie auf unserer Homepage: http://controlling.univie.ac.at


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


max. 50 participants
Language: German



02.03. 09:00-10:00 Introduction (digital)
08.03. starting at 08:00, group appointments (Flipped Classroom, dig)
22.03. starting at 08:00, group appointments (FC, dig)
05.04. starting at 08:00, group appointments (FC, dig)
03.05. starting at 08:00, group appointments (FC, dig)
31.05. 13:15-15:15 final exam (HS4, OMP1)


Aims, contents and method of the course

Introduction to important methods in management accounting including deviation analysis, pricing, planning and control.
Methods: theory, case studies and exercises

Assessment and permitted materials

Online discussions, two problem sets and a written, final exam

Minimum requirements and assessment criteria

Mandatory presence at the online introductory meeting.

- four flipped classrooms [4x4%]: 08.03., 22.03., 05.04., 03.05., starting at 08:00
- two problem sets (in Excel and Word):
problem set 1 [20%]: submission date 31.03.2022. In order to receive a positive grade, you have to achieve 40% of the total score.
problem set 2 [24%]: submission date 20.05.2022.

- written, final exam [40%]: 31.05.2022, 13:15-15:15, HS4, OMP1

- Overall one must achieve at least 50% of the total points to complete the course successfully.

Examination topics

All of the classes' content.

Reading list

Further literature is provided on the lecture notes.

Association in the course directory

Last modified: We 23.02.2022 11:08