Learning Business by Doing Business online

Learning Business by Doing Business online

Wir freuen uns sehr, Prof. Dr. Christopher Hossfeld und Prof. Dr. Emmanuel Zilberberg zum Kurs „Learning Business by Doing Business“ begrüßen zu dürfen.

Professor Hossfeld ist Direktor des spezialisierten Masterstudiengangs „Business Performance and Management“ an der ESCP Business School. Seine Forschungsschwerpunkte sind Unternehmensfinanzierung, Finanzbuchhaltung, Bilanzanalyse, Konzernabschlüsse, Internationale Rechnungslegung und Harmonisierung der Rechnungslegung.

Professor Zilberberg lehrt Rechnungswesen an der ESCP Business School und ist dort verantwortlich für einen Wahlkurs zum Thema „Pricing and Margin Optimization“. Seine Forschung fokussiert sich auf Management Accounting and Pricing, Pedagogical Innovation and Digital Interactions.

Wir freuen uns sehr darüber, dass die beiden Professoren zum wiederholten Male gemeinsam den Kurs Learning Business by Doing Business am Europa-Institut unterrichten. In diesem Jahr findet der Kurs online statt mit einem abwechslungsreichen Mix aus verschiedenen online Learning-tools.

 

Module M3-2 Learning Business by Doing Business

The course is designed for participants without any background in Financial Accounting. It is a foundation course in financial accounting & reporting teaching basics of accounting techniques. The different elements of financial statements will be examined in terms of content, presentation and analysis. The Management Accounting part relies on financial accounting by reorganizing the information produced to calculate costs, margins and profits. These calculations do not only concern the products and/or services provided by the company, but can relate to a function, an entity, a process, etc. This optional and internal accounting offers a double dimension, accounting and management. It contributes to the valuation of certain elements in the balance sheet and the income statement and it also allows managerial decisions in relation to conservation, subcontracting, discontinuation of activities, maximization under constraint, pricing, capacity management, etc.

The course is not oriented towards calculation. It aims at developing critical thinking by questioning any cost calculation which always represents an opinion about how resources are consumed by a cost object. It wants to help participants to integrate cost concepts in their (strategic) thinking and facilitate their dialog with management accountants.