EXPORT-ORIENTED MANAGEMENT - IMC Fachhochschule Krems

� Foreign Trade Law
� International Sale Contract
� Trading conditions
� UNCITRAL, WIPO, WTO, ICC and conventions
� Standards and procedures
� International arbitration
Literature
Einführung in das International Privatrecht, Egglmeier-Schmolke, Neuer
Wissentschaftlicher Verlag, 2009, Vienna-Graz
UN Convention on Contracts for the International Sale of Goods (CISG)
Schmitthoff‘s Export Trade – The Law and Practice of International Trade 11th. ed. By
Carole Murray, David Holloway, Daren Timson Hunt London Sweet & Maxwell 2007 ISBN
Paperback 978-0-421-89280-4
Teaching Methods
Lectures followed by discussions serve to introduce the principles. Students will form
teams and work out detailed information on selected topics on the basis of original
documents and present it in class. CISG cases are discussed in order to teach students
how to apply and deal with legal rules.
Evaluation
Final written exam, group work
Managerial Accounting
Semester Hours per week Subject code ECTS
Fall 2 MAC 3
Learning Outcomes / Course Objectives
Upon completion of the course the students will:
� have an in-depth knowledge of standard managerial accounting procedures in full
and marginal cost accounting situations
� be able to perform various job, order and process costing calculations
� be able to apply cost-volume-profit (break-even) analysis
� be able to handle cost planning and control tasks as well as analysing cost
problems
Prerequisites / Level
Accounting I + II
Course Description
After an introduction to cost concepts the course will focus predominantly on cost
accounting. Different costing methods as well as cost behaviour and short run decision
making are being discussed. The use of accounting material in planning, decision making
and control is discussed and practiced.
The course will be based on the following topics:
� Basic concepts of cost accounting
� Reconciliation
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