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Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
  • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
  • Represent and justify their own suggested solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce basic types of cost accounting techniques, present different types of costs, cost centers and cost objects.
  • Explain and interpret the assumptions of these models.
  • Apply basic models in the field of cost accounting in new situations, calculate Break-Even-Points as measures for risks and opportunities.
  • Compare alternative forms of production and forms of sourcing, identify similarities.
  • Capture the concepts of calculation in cost accounting, as well as the evaluation through budget figures.
  • Assess, whether particular valuation models are applicable in certain situations and choose appropriate models in ideal-typical situations.
Professional Competence
  • Know the most important costing methods and basic types of decision-making processes.
  • Understand the most important systems of cost accounting, explain the operating modes of full costing and marginal costing, explain the theoretical basics of decisions, describe the most important calculation processes.
  • Calculate operational transfer forms, cost allocation sheets, calculations, contribution margins mathematically and graphically, Break-Even-Points, Cash flow zones, profit zones, management success.
  • Analyze business transactions, take decisions on effectiveness and efficiency of gradual contribution margin calculation, analyze Break-Even-Points and contribution margin zones, exercise deviation analyses.
  • Develop new cost allocation sheets and holistic contribution margin systems, construct overall positions in profit/loss-graphs.
  • Evaluate production processes and assess their advantageousness, asses the advantageousness of entrepreneurial decisons, such as make-or-buy decisions, capacity expansions, lower price limits, acceptance of additional orders, optimal production in one bottleneck etc.
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work in self-study.
  • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce the instruments and techniques of financial statements analysis and international financial reporting.
  • Understand the responsibilities and methodologies of financial statements analysis, as well as the meaning of subject-specific modes of expression and can reconstruct the underlying situation using the instruments of financial statements analysis and international financial reporting.
  • Compile annual statements (structural balances, structured profit, and loss statements) and on this basis- and relevant to the objectives and the available set of data - apply the right instruments for financial statement analysis.
  • Can utilize IFRS standards correctly and can compile a (simple) consolidated financial statement based on given questions.
  • Analyze concrete end of year statements, by assessing single indicators as well as systems of indicators, comparing them to values of former years or values of peers; they draw the right conclusions.
  • Develop proposals for solutions in the case of upcoming problems in the context of equity or debt structure, as well as the income situation of the company being analyzed.
  • Evaluate and assess their own work based on subsequent, jointly compiled or given solutions.
Professional Competence
  • Know the responsibilities, functions and methodology of financial statements analysis on the one hand, as well as the basics of international financial reporting on the other hand; they know basics of consolidated accounting.
  • Understand financial statements analysis, as well as the basics of international financial reporting as instruments of more comprehensive accounting.
  • Perform processing measures and apply viable instruments of financial statements analysis (financial ratios, financial ratio systems) on individual financial statements; they compile annual statements in accordance with IFRS and compare them to annual statements complying to commercial law; they are able to solve a (simple) consolidated financial statement independently.
  • Analyze annual statements of companies by means of selected financial ratios on liquidity, stability and profitability and draw the right conclusions in the course of evaluations of the analyses of key indicators; they are able to recognize and identify differences between annual statements in accordance with IFRS or commercial law.
  • Develop proposals for solutions in the course of an integrated case study and recognize relationships between the theoretical learning outcomes and their use in practice; they combine their knowledge of accounting and other fields of business administration.
  • Evaluate the instruments of annual statements and international financial reporting based on their advantageousness and are able to recognize and describe interconnections between accounting and other subjects.
Personal Competence
  • Tolerate various points of view
  • Constructively use different points of view towards the development of new arguments
  • Take on responsibility for own decisions
  • Can adjust their own needs to the various needs of others
  • Can defend own opinions and decisions
Social Competence
  • Listen to and acknowledge the arguments of fellow students
  • Find solutions to small case studies in teams
  • Evaluate the solutions of colleagues, study and compare these with own solution
  • Consider new or alternative solution approaches and link these with your own approach
  • Represent and defend your own solution in light of critique
Methodological Competence
  • Know the basic types of international marketing strategies
  • Explain and interpret the prerequisites for these strategies
  • Apply basic international marketing models in new situations
  • Compare alternative marketing approaches, identify similarities and differences
  • Summarize the various strategies and approaches, evaluate these
  • Determine whether certain models or approaches can be implemented in concrete situations, and choose fitting models/ approaches in ideal situations.
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