Martin-Luther-Universität Halle-Wittenberg


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Cost Accounting


The course introduces students to management accounting and its supporting role for decision making in a business environment. The course comprises both an introduction to and application of a multitude of budgeting schemes as is outlined in the following agenda:

1. An Introduction to Management Accounting, Cost Terms and Purposes
2. Job Costing
3. Activity-Based Costing
4. Process Costing
5. Allocation of Support-Department Costs
6. Inventory Costing
7. Determining How Costs Behave
8. Cost-Volume-Profit Analysis
9. Decision Making and Relevant Information


Lectures and tutorials are given in English.

Timeframe and Credits

  • Teaching time: 2 hours/week (lecture) + 2 hours/week (tutorial)
  • Credit: 5 ECTS
  • Credit can be granted for the following study program:
    • Bachelor Business Economic


Written exam (100%)


Lectures take place on Tuesdays (October 10, 2017 - January 30, 2018) at 2:15 pm in room XV [Mel].

Tutorials take place Wednesdays (October 11, 2017 - January 31, 2018) at 2:15 pm in room B [Mel].


Please register for this course via StudIP. Should you have questions, please contact Tobias Hübotter (). Please also check Stud.IP for updates.

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