Advanced Managerial Accounting

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00162
    Languages English
    Type of lesson Lecture
    Level Master
    Semester AS-2024

    Schedules and rooms

    Summary schedule Wednesday 15:15 - 19:00, Hebdomadaire, PER 21, Room C130 (Autumn semester)
    Hours per week
    		3

    Teaching

    Teachers
    • Burkert Michael
    Assistants
    • Demiri Zana
    • Islami Jetë
    Description

    Formerly “Dezentrale Unternehmenssteuerung”:

    Management accountants play a crucial role in providing managers with the cost accounting information needed for effective decision-making, planning, and controlling. Building on the foundational knowledge from previous management accounting courses in the bachelor's program, this course focuses on enhancing decision-making and risk control through Monte Carlo simulations.

    Students will learn how to apply Monte Carlo simulation techniques to improve cost predictions and make more informed decisions under uncertainty. The course emphasizes the development of analytical skills, encouraging students to engage in discussions about the results of Excel-based exercises and participate in a comprehensive business case study on management accounting.
    Training objectives This course is supposed to deepen the students’ understanding of management accounting methods and their role for effective managerial decision-making. Students are enabled to critically evaluate the validity of cost information and to dig behind the numbers.
    Softskills No
    Off field No
    BeNeFri Yes
    Mobility Yes
    UniPop No

    Documents

    Bibliography Will be announced at the beginning of the course
  • Dates and rooms
    Date Hour Type of lesson Place
    18.09.2024 15:15 - 19:00 Cours PER 21, Room C130
    25.09.2024 15:15 - 19:00 Cours PER 21, Room C130
    02.10.2024 15:15 - 19:00 Cours PER 21, Room C130
    09.10.2024 15:15 - 19:00 Cours PER 21, Room C130
    16.10.2024 15:15 - 19:00 Cours PER 21, Room C130
    23.10.2024 15:15 - 19:00 Cours PER 21, Room C130
    30.10.2024 15:15 - 19:00 Cours PER 21, Room C130
    06.11.2024 15:15 - 19:00 Cours PER 21, Room C130
    13.11.2024 15:15 - 19:00 Cours PER 21, Room C130
    20.11.2024 15:15 - 19:00 Cours PER 21, Room C130
    27.11.2024 15:15 - 19:00 Cours PER 21, Room C130
    04.12.2024 15:15 - 19:00 Cours PER 21, Room C130
    11.12.2024 15:15 - 19:00 Cours PER 21, Room C130
    18.12.2024 15:15 - 19:00 Cours PER 21, Room C130
  • Assessments methods

    Written exam - SS-2025, Session de rattrapage 2025

    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.

    Retake exam only

    Evaluation continue et examen écrit - AS-2024, Session d'hiver 2025

    Date 14.01.2025 08:30 - 09:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 60 Min.

    Group work: 40% of the grade • Written Exam: 60% of the grade

    Group work make up 40% of the grade but only if written exam is passed! If a retake exam session is to be done, grading of the course is based on exam only (100% of the grade).

    Course with continuous evaluation: after the registration period, you can no longer cancel your registration (see session calendar on the Faculty's website).
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018-SP_V01 - SES BeNeFri
    Course > Master course offering for BeNeFri Students
    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students
    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR
    Doc - Economics
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Economie quantitative
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management in Nonprofit-Organisation
    Version: 2002-SA_V01 -60 ECTS Théoriques
    Elective courses > Wahlkurse UNIFR
    Doc - Sciences sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Sciences économiques et sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR
    Ma - Accounting and Finance - 120 ECTS
    Version: 2024-SP_V02 - DD Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Core courses
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021-SA_V02 - Dès SA-2024
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Core courses
    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2024-SA_V03
    Information Management > Cours > Modules management > ACC: Accounting and Control
    Ma - Business Informatics - 90 ECTS
    Version: 2020-SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Ma - Communication and Society - 90 ECTS
    Version: 2021-SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Data Analytics & Economics - 90 ECTS
    Version: 2020-SA_V02
    Courses min 63 ECTS > Elective Module: “Specialisation”. Select courses for up to max 18 ECTS > Specialised Courses in Data Analytics & Economics
    Ma - Economics - 90 ECTS
    Version: 2021-SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Option : Business Economics
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Ma - International and European Business - 90 ECTS
    Version: 2021-SA_V01 - dès SA-2024
    Courses > Additional courses > SES Master level courses
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management
    Ma - Management - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses: min. 72 ECTS > Elective courses > SES Master level courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
    Ma - Marketing - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
    MiMa - Business Informatics - 30 ECTS
    Version: 2020-SA_V01
    Cours > Modules management > ACC: Accounting and Control
    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021-SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control