Cost Accounting

Cost defintion, type of costs (fix and variable, costs atributtable to one unity and costs attributable to several unities, material costs, personell costs, regular depreciation, interest rates, risks. Full cost accounting, Marginal accounting, internal cost allocation: divisional allocation (simple and gradual), surcharge calculation, and others. Income recognition: Gross margin, different forms of gross margin calculations calculations for decision making: opportunity costs, programme planning, pricing (bottom and top limits), Break-even-analysis, procedure comparison; Strategic and operative controlling: Requirements and profile of a controller.

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 VerlagBogensberger, 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

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

2021

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