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 Economics


Written exam (100%)


Lectures take place once a week (Tuesday afternoon). Tutorials are offered once a week as well. Please refer to Stud.IP for more details.


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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