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60334-01 - Lecture: Management Accounting II (3 CP)
| Semester | spring semester 2025 |
| Course frequency | Every spring sem. |
| Lecturers | Sabine Böckem (sabine.boeckem@unibas.ch, Assessor) |
| Content | 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 |
| Learning objectives | Actively use tools of statistical learning to answer management accounting questions. |
| Bibliography | tba in the first lecture |
| Comments | The course will be taught "in class" . A short introductory course of 2 to 4 hours each in Python, R and LaTex is offered by Professor Maringer's department at the beginning of the semester. Participation in a programming course and the LaTex course is very recommended. |
| Weblink | Weblink |
| Admission requirements | 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. A short introductory course of 2 to 4 hours each in Python, R and LaTex is offered by Professor Maringer's department at the beginning of the semester. Participation in a programming course and the LaTex course is very recommended. |
| Course application | Registration: Please enroll in the Online Services (services.unibas.ch); Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html After successful registration you can enroll for the course in the Online Services (services.unibas.ch). Applies to everyone: Enrolment = Registration for the course and the exam! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 14.15-16.00 | Wirtschaftswissenschaftliche Fakultät, Auditorium |
Dates
| Modules |
Module: Business Field: Management Accounting (Master's Studies: Business and Technology) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | 2 out of 3 homework assignments have to be submitted, they yield 1/3 of the final grade written exam: date and room tbd |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |