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.

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

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

Planned learning activities and teaching methods

ILV

Assessment methods and criteria

final exam at the end of course / business case

Prerequisites and co-requisites

from the previous module(s): Basics

Infos

Degree programme

International Banking and Finance (Master)

Cycle

Master

ECTS Credits

2.00

Language of instruction

English

Curriculum

Part-Time

Academic year

2021

Semester

1 WS

Incoming

Yes

Learning outcome

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.

Course code

0230-17-01-BB-EN-08