Branch evaluation, analysing 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 analysed and discussed.
International Banking and Finance (Master)
Language of instruction
After successful completion of the module, students can explain the margin calculation and contributions schemes of banks. Furthermore, they are able to apply methods of cost and client accounting approaches for different bank cases. The participants learn methodologies like process cost calculation and apply these for the unit cost calculation of banking products. They know the principles of funds transfer pricing (FTP) and can use it for spread calculation and pricing of loans and deposits.
The students are able to explain the problems and mechanism of special bank budgeting processes. They are able to outline and discuss long term strategic plans of banks and annual operative planning of Profit & Loss statements and bank balance sheets. They can set up a strategic plan based on actual annual reports of banks and set up a simple reporting system.