Cost Accounting and Controlling

Brief description

• Strategic vs. operational controlling (SWOT, balanced scorecard, portfolio analysis etc.) • Overview of cost accounting (systems, terms, goals, etc.) • Cost theory (cost trends, cost remanence, etc.) and cost resolution • Cost-type accounting • Cost centre accounting (incl. internal activity allocation) • Cost unit accounting (incl. costing types) and cost unit profit and loss accounting • Periodic profit and loss accounting (total cost vs. cost of sales method, full vs. partial cost accounting, break-even analysis etc.) • Cost accounting and investment accounting (Lücke theorem) • Decision calculus (programme planning, price floors and ceilings, make or buy, etc.) • Budgeting (budgeted balance sheet, budgeted profit and loss account, finance plan) • Planned costing and variance analysis • Applications and case studies from professional practice • Outlook on cost management (e. g. activity-based costing, benchmarking, life cycle analysis)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

• Wala, T., Haslehner, F., Hirsch, M. (2016): Kostenrechnung, Budgetierung und Kostenmanagement, 2. Auflage, Linde. • Messner, S., Kreidl, C., Wala, T. (2020): Grundlagen der Betriebswirtschaftslehre, 6. Auflage, LexisNexis.

Planned learning activities and teaching methods

Lecture, discussion, practical application exercises in individual and group work, assignments

Assessment methods and criteria

• Exam method: written final exam (70%), continuous assessment (30%, written quizzes) • Assessment criteria: completeness, level of detail and complexity of answers, correctness of solutions and results, compliance with formal criteria

Prerequisites and co-requisites

Module Financial Accounting

Infos

Degree programme

Logistics & Transport Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2025

Semester

3 WS

Incoming

Yes

Learning outcome

After successful completion of the course, students can • define the basic terms of cost accounting and controlling • identify the interrelationships in the system of cost and activity accounting • identify suitable instruments for operational tasks • participate in the preparation of an integrated corporate budget (budgeted balance sheet, budgeted profit and loss account, financial planning)

Course code

0391-21-01-BB-DE-31