Cost Accounting
Cost recording: operational reconciliation, classification of costs (fixed and variable, direct costs and overheads), cost types (material, personnel, depreciation, interest, risks), full cost accounting and partial cost accounting, cost allocation: division costing (simple and stepwise), overhead costing (summary and differentiated), operational accounting, profit determination: Contribution margin, summary and stepwise contribution margin accounting, decision accounting: opportunity costs, programme planning with bottleneck, upper and lower price limits, break-even analysis, process comparison; part strategic and operative controlling: goals & instruments, organisation in the company, investment controlling & procedures, budgeting; calculation of KPIs.
Mode of delivery
face to face
Type
compulsory
Recommended or required reading and other learning resources/tools
Bogensberger / Messner / Zihr (2014): Kostenrechnung. Eine praxis- und beispielorientierte Einführung, 7 Auflage, grelldenk Verlag
Bogensberger, S./ Höfler, B. / Zihr, G. (2014), Übungsbeispiele zur Kostenrechnung. 2. Auflage, grelldenk Verlag.
Planned learning activities and teaching methods
theoretical and practical input by lecturer as well as students’ participation
Assessment methods and criteria
30 points: participation assessment >>> written intermediate tests;
70 points: written examination >>> calculation examples as well as theoretical questions, if applicable, in which the allocation of points is structured in such a way that the understanding of the course content is decisive.
Prerequisites and co-requisites
Module WiWi 1
Infos
Degree programme
Work Design & HR Management (Bachelor)
Cycle
Bachelor
ECTS Credits
3.00
Language of instruction
German
Curriculum
Part-Time
Academic year
2024
Semester
2 SS
Incoming
Yes
Learning outcome
The focus is on providing a comprehensive understanding of internal accounting. Students are be able to explain the tasks and role of internal accounting as well as its intruments. In addition they are able to apply their knowledge on practical examples.
Course code
0582-15-01-BB-DE-11