Bank controlling

Brief description

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.

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

• Lecture • Blended learning • Collaborating of students • Writing a group business case with lecturer support

Assessment methods and criteria

Final exam at the end of course (70 points max.)
Continuous assessment based on a business case during the course (30 points max.)

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

2023

Semester

1 WS

Incoming

Yes

Learning outcome

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.

Course code

0230-17-01-BB-EN-08

Bank controlling