Strategisches Controlling (=Teilmodul)

Strategic Accounting (=Teilmodul)

Managerial Accounting is offered at Berkeley College

An introduction to the use of accounting information for management planning, control in budget preparation, and the evaluation of cost behavior. Students learn how to prepare and interpret cash flow statements and make managerial decisions based on financial statement analyses.

Learning Outcome Finance & Accounting

Students understand the procedure of managerial accounting. They are able to define and visualize cash flow statements and to explain them. Understanding cost behavior patterns and stating the value chain are some of the core competencies the students have. They can also identify various accounting methods, such as budgeting and activity-based costing. They are not only able to define budgeting processes, but also to tabulate and issue them on their own. Students comprehend the value of balanced scorecards and discover other accounting instruments. Students are able to develop different statements and processes, such as income statements and statements of cash flows. The evaluation and assessment of the most important methods (vide supra) are among their skills. Since accounting is supposed to strengthen the management, the students know in what way strategic accounting relates to general accounting and therefore to leadership and management.


Strategic Accounting

  • Principles of Strategic Accounting
  • Selected Instruments of Strategic Accounting
  • Risk Management and Strategic Foresight as Duties of Strategic Accounting
  • Strategic Accounting and Company Crises
  • Value-centered Accounting

International Accounting

  • Basic Principles of International Accounting
  • Factors of Influence and their Handling in International Accounting
  • Characteristics of International Accounting within Planning and Auditing
  • International Tax Planning and Transfer Pricing
  • Basic Principles of Value-Oriented Management of Foreign Subsidiaries
  • Design of an International Reporting System
  • Guest Lectures and Case Studies