KU.Campus

Detailed information about the module 
Module title:
Performance Measurement IFT
Module title (english):
Performance Measurement IFT
Module number:
82-021-IFT01-H-0723
Level:
Bachelor (UNI)
Course of study:
Type:
Modul
Organising faculty/Language Center:
Wirtschaftswissenschaftliche Fakultät
Instructors responsible:
Burger, Anton
Examiners:
Credit points (ECTS):
2.5
competencies/skills:
After a short repeat on fundamentals of financial and management accounting the focus in this course will be on performance measurement. The students will get familiar with important concepts and ratios. Hereby it will be differentiated between operating and long-term concepts, on the one hand for autonomous units within the company like profit centers and on the other hand for the whole company or conglomerate. Concepts and ratios of the profit and financial world will be analyzed to increase the reflection capability and the analytical skills of the student
course content/topics:
Operating Performance
Corporate Liquidity
Determinants of Corporate Value
formal requirements of admission:
recommended qualifications:
Cost Accounting
Lehr- und Lernformen/Lehrveranstaltungstypen:
Lecture
requirements for the attainment of ECTS points:
Performance record assessed with at least "sufficient": Written exam (100 %)
workload/distribution of ECTS points within the module:
2.5 ECTS
contact/self-study in lecture: 1 ECTS, corresponds to 30 hours
preparation and follow-up (includes coursework): 1 ECTS, equivalent to 30 hours
preparation assessment: 0,5 ECTS, corresponds to 30 hours
corresponds to 75 hours
calculation of module marks:
assessment
teaching/learning method:
compatibility with other courses of study:
Turnus des Angebots:
WS
Beteiligte Fachgebiete:
Bemerkung: