MATERI
1. Financial Accounting
* Management and Financial Accounting
* Profit and Loss Account : Cost Summary and Cost of Sales Method
* Balance Sheet, Working Capital and Cash Flow Planning
2. Case Study Financial Planning
* Business Planning Including Financial Impact
* Analysis of Financial Ratios : Profitability, Liquidity and Financial Stability
* Working Capital Management and Financing-Derivation of Measures
3. Value Based Management
* Investment Calculation : Discounted Cash Flow Calculation, Pay Back Period, NPV (Net Present Value), IRR (Internal Rate of Return)
* Investment Portfolio and Strategic Analysis
* WACC (Weighted Average Cost of Capital), Due Diligence, Shareholder Value, Economic Value Added™, Multiples, Performance Measurement and Bonus Systems
4. Controlling of Overheads-Fixed (Structure) Costs
* Standards of Performance For Services
* Zero Base Budgeting, Overhead Value Analysis
* Activity Based Costing And Pricing
5. Sales and Customer Controlling
* Integration of Strategic and Operational Sales Controlling Tools
* The Sales Profit Center and Its Sales Dashboard of Key Performance Indicators
* Customer Result Account and Portfolios
* Target Costing and Calculation, Customer Value
6. Transfer Pricing and Internal Charging
* Conflict of Interests : Controlling and Tax Optimization
* How Transfer Pricing Rules Influence a Controllers’ Work
* Internal Charging : An Instrument To Optimize The Use of Internal Resources
7. Studi Kasus
METHOD
Presentation
Discussion
Case Study
Evaluation
