Accounting and controlling
Brief description
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
Recommended or required reading and other learning resources/tools
Schultz, V. (2017) Basiswissen Rechnungswesen: Buchführung, Bilanzierung, Kostenrechnung, Controlling. dtv.
Wala, T., Haslehner, F. (2016) Kostenrechnung, Budgetierung und Kostenmanagement. Linde
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
2025
Semester
2 SS
Incoming
No
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