Martin Luther University Halle-Wittenberg

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Cost Accounting

Please note

As of 2021 Cost Accounting will be offered in the summer semester. The course is not offered in the winter semester 2020/21. The next time that this course will take place is in the summer semester 2021.

Adaptations due to the pandemic

To facilitate interactive learning also during the pandemic, we implement digital teaching concepts in our courses. We strive to offer hybrid teaching, so that attendance is possible on site as well as from home.

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

Photo by Pixabay on Pexels.

Photo by Pixabay on Pexels.

Language

The language of instruction is English.

Timeframe and Credits

Teaching: Weekly lecture + weekly tutorial

Credit points: 5

Credit can be awarded for the following study program(s):

  • Bachelor Mathematics
  • Bachelor Business Information Systems
  • Bachelor Business Mathematics
  • Bachelor Business Studies
  • Bachelor Economics
  • Bachelor (Dual Subject) Economics and Management
  • Bachelor (Dual Subject) Fundamental Economics and Management

Assessment

Exam (100%)

Registration

Please register for this course by enrolling into the respective course in Stud.IP. There you will also find further details, such as the exact schedule.

Contact

For questions concerning this course, you may contact .

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