Bank controlling

Branch evaluation, analyzing existing business and calculating future income and costs for each individual branch; cost and productivity accounting; Models will be developed for (process) cost accounting; calculation of standard unit costs and their allocation to the individual cost centers; derivation of relevant indicators and benchmarks; product costing: introduction and analysis; calculation of lower price limits for predefined products; division accounting: simulation of expected earnings situation; identification of earnings gap and areas with greatest earnings and cost leverage; customer costing; break even analysis; fund transfer pricing; operational planning and budgeting processes will be analyzed and discussed.

Art der Vermittlung

Präsenzveranstaltung

Art der Veranstaltung

Pflichtfach

Empfohlene Fachliteratur

Koch, T. (2014): Bank Management, 8th edition, Cengage Learning Services Scientific journals Journal of Bank Cost & Management Accounting

Lern- und Lehrmethode

ILV

Prüfungsmethode

final exam at the end of course / business case

Voraussetzungen laut Lehrplan

from the previous module(s): Basics

Schnellinfos

Studiengang

International Banking and Finance (Master)

Akademischer Grad

Master

ECTS Credits

2.00

Unterrichtssprache

Englisch

Studienplan

Berufsbegleitend

Studienjahr, in dem die Lerneinheit angeboten wird

2020

Semester in dem die Lehrveranstaltung angeboten wird

1 WS

Incoming

Ja

Lernergebnisse der Lehrveranstaltung

After this module students are able to explain the margin calculation of banks and contributions schemes. Furthermore the alumni have solid knowledge in using cost-, client accounting approaches for different bank cases. They know the principles of Funds transfer pricing. The students also have a good understanding of the problems and mechanism of special bank budgeting processes and are able to set up a simple reporting system.

Kennzahl der Lehrveranstaltung

0230-17-01-BB-EN-08