3.3 General Management 3: Statistics and Accounting

Content:

• Introduction „Amtliche Statistik“ (Statistisches Bundesamt, Eurostat, OECD …)

• introduction in descriptive business statistics (university, vicariate, regression analysis)

• presentation approaches

• fundamentals of financial and managerial accounting (planning corporate success and liquidity)

• systems of corporate budgeting with specifics in Nonprofit organisations

3.2.2 Management Accounting:

Objectives: Learning and understanding the fundamentals of financial and management accounting and the basics of business planning, with a focus on operational and strategic decision making for Non-Profit Management tasks. Show the strategic significance of management accounting for corporate decision making in a shareholder value- and stakeholder perspective.

Content:

• balance sheet

• financial reports

• cost relevant analysis

• flexible budgeting

• operating budgets and financial strategy

• financial project planning