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| Semester | spring semester 2023 |
| 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" . |
| 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. |
| Course application | 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. |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Wednesday | 14.15-16.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S14 HG.32 |
| 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) Specialization Module: Finance, Controlling and Banking (Master's Studies: Business and Economics (Start of studies before 01.08.2021)) |
| 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: 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. |
| 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 |