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