Accounting and controlling

Overview of cost accounting
Cost theory and cost cancellation
Cost-type accounting, cost centre accounting, cost unit accounting
Income statement
Cost accounting and investment
Strategic and operational controlling

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

Lecture, discussion, exercises, on-site teaching, distance learning, blended learning

Assessment methods and criteria

Final written exam (70%)
Content criteria: degree of problem determination and problem characterisation
Formal criteria: completeness of answers, linguistic expression, autonomy of result presentation
Continuous assessment (30%): Individual and group work und presentation including evaluated partial exams, active contributions in the course, complexity of solutions with regards to professional competence and methodical expertise, quality of presentation

Prerequisites and co-requisites

Business Management 1

Infos

Degree programme

Produktionsmanagement Film-, TV- und Streaming

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2024

Semester

2 SS

Incoming

Learning outcome

After successful completion of the course, the students can
explain and differentiate the basic concepts of cost accounting and controlling
name and apply the instruments of cost accounting and controlling
apply accounting and controlling in the context of creative industries
contribute to the compilation of an integrated corporate budget (budgeted balance sheet, finance planning)

Course code

1702-23-01-VZ-DE-16

Accounting and controlling