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60334-01 - Vorlesung: Management Accounting II (3 KP)
| Semester | Frühjahrsemester 2023 |
| Angebotsmuster | Jedes Frühjahrsem. |
| Dozierende | Sabine Böckem (sabine.boeckem@unibas.ch, BeurteilerIn) |
| Inhalt | This lecture is a complement to the course “Management Accounting I” offered during the fall term. This lecture is focused on data-based decision making and will address the following topics: - Performance measurement and cost analysis - Business applications of predictive classification methods - Grouping of information and data using clustering We use statistical learning and econometric tools to support and analyze management accounting decisions. Some examples of possible applications include: - Breakdown of unreal overhead cost in restaurants to adjust pricing to increases in energy costs - Defining internal rules for car dealer's credit offers - Cost efficiency assessment of various measures of merchandising |
| Lernziele | Actively use tools of statistical learning to answer management accounting questions. |
| Literatur | tba in the first lecture |
| Bemerkungen | The course will be taught "in class" . |
| Weblink | Weblink |
| Teilnahmevoraussetzungen | The participants are expected to possess basic programming skills in Python / R or any equivalent programming language which allows for statical analysis. A short lecture-specific introduction to Python will be provided. The participants will be required to use their programming skills in a set of homework assignments. |
| Anmeldung zur Lehrveranstaltung | Registration: Please enrol in MOnA. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. |
| Unterrichtssprache | Englisch |
| Einsatz digitaler Medien | kein spezifischer Einsatz |
| Intervall | Wochentag | Zeit | Raum |
|---|---|---|---|
| wöchentlich | Mittwoch | 14.15-16.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32 |
Einzeltermine
| Module |
Modul: Business Field: Management Accounting (Masterstudium: Business and Technology) Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) Vertiefungsmodul: Finance, Controlling and Banking (Masterstudium: Wirtschaftswissenschaften (Studienbeginn vor 01.08.2021)) |
| Prüfung | Leistungsnachweis |
| Hinweise zur Prüfung | 2 out of 3 homework assignments have to be submitted, they yield 1/3 of the final grade written exam: 07.06.23; 10:15-11:15. WWZ S15: A-Z. The addresses of the examination rooms can be found here: https://wwz.unibas.ch/de/studium/pruefungen/vorlesungs-und-pruefungsraeume/ You can still withdraw from the examination by submitting a completed, signed form to our office from 21.03.23 until 31.03.23 / 12:00 o’clock. The deregistration form and the mail address can be found on the homepage of the Dean of Studies Office: https://wwz.unibas.ch/en/studies/examinations/de-/registration-of-examinations/ Prior to 20.03.23, please deregister only in the Online Services. |
| An-/Abmeldung zur Prüfung | Anm.: Belegen Lehrveranstaltung; Abm.: stornieren |
| Wiederholungsprüfung | keine Wiederholungsprüfung |
| Skala | 1-6 0,1 |
| Belegen bei Nichtbestehen | beliebig wiederholbar |
| Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
| Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät / WWZ |