Study Guide

Objective

Students:
-master various methods for planning, applying, and following up on a company's financial management.
-man create calculations for different needs as a basis for decision-making.
-are familiar with and can apply various calculation models, such as cost-based, activity-based, and value-based calculations.

Content

-cost calculations (self-costing)
-standard cost calculation
-variance analysis
-transfer pricing
-budgeting

Qualifications

Management Accounting

Assessment criteria, satisfactory (1)

Students:
-have basic knowledge of various methods for planning, applying, and monitoring a company's financial management.
-can create simple calculations for different needs as a basis for decision-making.
-are familiar with different calculation models such as cost-based, activity-based, and value-based calculations.
-are familiar with budgeting as a basis for decision-making.

Assessment criteria, good (3)

Students:
-have a good understanding of various methods for planning, applying, and monitoring a company's financial management.
-can create calculations for different needs as a basis for decision-making.
-master the use of basic calculation models, including cost-based, activity-based, and value-based calculations.
-can prepare various budgets as a basis for decision-making in a company and understand them on a deeper level.

Assessment criteria, excellent (5)

Students:
-possess advanced knowledge of various methods for planning, applying, and monitoring a company's financial management.
-can create more advanced calculations for different needs as a basis for decision-making.
-can create and apply more advanced calculation models, including cost-based, activity-based, and value-based calculations.
-can independently prepare, apply, and analyze various budgets for a company's decision-making at a deeper level.