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.
International Banking and Finance (Master)
Language of instruction
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.