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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
  • Not a focus in this module
Social Competence
  • Listen attentively to the letures and internalise points made by their fellow students.
  • Work on the solutions of case studies, present and discuss the solutions worked out together, cooperate with the other students in the group
  • Assess the other solutions presented, evaluate them in relation to their own solution, evaluate specific laws regarding their effect on the taxation in certain circumstances
  • Stand up for and defend their own solutions in the light of remarks and critics
Methodological Competence
  • Know the sources of national and international tax law of the four German-speaking countries, are capable of reproducing the central concepts of national and international tax law in adequate terminology
  • Understand the connections between the particular tax legislation and the double taxation agreements
  • Apply the rules of the respective national and international tax law in case studies
  • Derive solutions and decision recommendations from the different laws; compare rulings of the different national tax laws
  • Solve cross-border issues, actively applying relevant legal provisions of the respective national tax law, as well as rulings in the double taxation agreements
  • Evaluate the calculated tax burdens
Professional Competence
  • Know the basics of national and international busines taxation, group taxation, international tax planning together with companies, wealth structures and financial instruments, as well as European tax law
  • Understand connections between various business taxation models and the tax planning instruments in Liechtenstein, Germany, Austria and Switzerland
  • Calculate the tax burdens of companies in accordance with the respective national tax law, while also considering double taxation agreements
  • Analyse the fields of application and the boundaries of particular tax planning strategies
  • Solve cross-border cases based on a schema
  • Evaluate various tax planning strategies and their effects on the tax burdens
Personal Competence
  • tolerate different points of view.
  • can constructively use different perspectives for the development of new arguments.
  • take responsibility for their own decisions.
  • can adapt own needs to the different needs of their counterpart.
  • can defend and give reasons for their own opinions and decisions.
Social Competence
  • listen and understand arguments made by / points of view taken by fellow students.
  • work in groups on smaller case studies.
  • evaluate the solutions of colleagues, evaluate these in comparison to own solution.
  • take on new or alternative approaches and link these with own approach(es).
  • represent and defend their own solution even when criticized.
Methodological Competence
  • can reproduce the basic typologies of internationalization strategies.
  • can explain and interpret the requirements for implementing these strategies.
  • can apply fundamental models in the area of international management to new situations.
  • can compare alternative internationalization approaches, identify similarities and differences.
  • comprehend various strategies and approaches, as well as evaluate them.
  • can evaluate whether certain models or approaches can be applied in concrete situations, and select suitable models/ approaches in idealized situations.
Methodological Competence
  • Reproduce accounting techniques in terms of posting records together with balance sheet and income representations.
  • Understand the work techniques of accounting, as well as the meaning of subject-specific forms of expression and are able to reconstruct the underlying situation when posting records (reading of posted records).
  • Are able to solve accounting problems, execute measures leading to effects on the fiscal and commercial income, calculate values for income based taxes and adjustments of tax bases, utilize different valuation methods and create a detailed end-of-year report.
  • Analyze concrete situations for their relevance to financial accounting and compare alternative posting or income recognition techniques.
  • Record the two income recognition techniques and accounting on a cash basis as two different concepts of income recognition.
  • Evaluate and assess their own work based on jointly compiled or given solutions
Personal Competence
  • Internalize the use of standard learning and working techniques to learn on their own.
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