Interne Unternehmensrechnung/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:
- Introduction to cost accounting
- Cost-type accounting
- Cost-center accounting
- Product and service costing
- Cost functions and determining how costs behave
- Profit and loss calculation
- Cost volume profit analysis
- Cost and revenue information for operative decisions
Language
The language of instruction is English.
Timeframe and Credits
Teaching: Weekly lecture + weekly tutorial
Credit points (CP): 5
Credit can be awarded for the following study program(s):
- Mathematics - 180 CP
- Business Studies - 180 CP from SS 2023
- Business Studies - 180 CP from SS 2022
- Business Information Systems - 180 CP from SS 2023
- Business Information Systems - 180 CP from SS 2022
- Economics - 180 CP
- Business Mathematics - 180 CP
- Economics and Management - 120 CP from SS 2023
- Economics and Management - 120 CP from SS 2022
- Fundamental Economics and Management - 60 CP from SS 2023
- Fundamental Economics and Management - 60 CP from SS 2022
- Business Law and Economic Law - 60 CP
- Business Economics – 180 CP from SS 2023
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 Hendrik Niehoff.