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Personal Competence
  • Internalize the use of standard learning and working techniques to learn on their own.
Methodological Competence
  • Reproduce basic types of cost accounting techniques, present different types of costs, cost centers and cost objects.
  • Explain and interpret the assumptions of these models.
  • Apply basic models in the field of cost accounting in new situations, calculate Break-Even-Points as measures for risks and opportunities.
  • Compare alternative forms of production and forms of sourcing, identify similarities.
  • Capture the concepts of calculation in cost accounting, as well as the evaluation through budget figures.
  • Assess, whether particular valuation models are applicable in certain situations and choose appropriate models in ideal-typical situations.
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
  • Assess suggestions for solutions from fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and ability to co-operate.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Professional Competence
  • Know the most important costing methods and basic types of decision-making processes.
  • Understand the most important systems of cost accounting, explain the operating modes of full costing and marginal costing, explain the theoretical basics of decisions, describe the most important calculation processes.
  • Calculate operational transfer forms, cost allocation sheets, calculations, contribution margins mathematically and graphically, Break-Even-Points, Cash flow zones, profit zones, management success.
  • Analyze business transactions, take decisions on effectiveness and efficiency of gradual contribution margin calculation, analyze Break-Even-Points and contribution margin zones, exercise deviation analyses.
  • Develop new cost allocation sheets and holistic contribution margin systems, construct overall positions in profit/loss-graphs.
  • Evaluate production processes and assess their advantageousness, asses the advantageousness of entrepreneurial decisons, such as make-or-buy decisions, capacity expansions, lower price limits, acceptance of additional orders, optimal production in one bottleneck etc.
Personal Competence
  • Not a focus in this module
Social Competence
  • Listen attentively to the letures and internalise points made by their fellow students.
  • Work on the solutions of case studies, present and discuss the solutions worked out together, cooperate with the other students in the group
  • Assess the other solutions presented, evaluate them in relation to their own solution, evaluate specific laws regarding their effect on the taxation in certain circumstances
  • Stand up for and defend their own solutions in the light of remarks and critics
Methodological Competence
  • Know the sources of national and international tax law of the four German-speaking countries, are capable of reproducing the central concepts of national and international tax law in adequate terminology
  • Understand the connections between the particular tax legislation and the double taxation agreements
  • Apply the rules of the respective national and international tax law in case studies
  • Derive solutions and decision recommendations from the different laws; compare rulings of the different national tax laws
  • Solve cross-border issues, actively applying relevant legal provisions of the respective national tax law, as well as rulings in the double taxation agreements
  • Evaluate the calculated tax burdens
Professional Competence
  • Know the basics of national and international busines taxation, group taxation, international tax planning together with companies, wealth structures and financial instruments, as well as European tax law
  • Understand connections between various business taxation models and the tax planning instruments in Liechtenstein, Germany, Austria and Switzerland
  • Calculate the tax burdens of companies in accordance with the respective national tax law, while also considering double taxation agreements
  • Analyse the fields of application and the boundaries of particular tax planning strategies
  • Solve cross-border cases based on a schema
  • Evaluate various tax planning strategies and their effects on the tax burdens
Personal Competence
  • organisieren den eigenen Forschungs- und Schreibprozess und sind in der Lage, eigenständig über kritische Punkte hinwegzukommen.
Methodological Competence
  • wenden die Regeln wissenschaftlichen Arbeitens korrekt und konsistent an.wenden die für die Abfassung der Arbeit gewählte Sprache unter Einhaltung der Grammatikregeln korrekt an.analysieren die ihnen zur Verfügung stehenden Methoden und entscheiden eigenständig darüber, welche Methode(n) zur Beantwortung der Forschungsfrage tauglich sind.wenden die für die Arbeit ausgewählten Methoden korrekt und situationsadäquat anverdichten die gewonnenen Forschungsergebnisse.weisen auf Möglichkeiten und Grenzen ihrer Arbeit hin.
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