Cost and Activity Accounting
Component code / course code:
Semester: winter / summer
ECTS credits: 5
Lecture hours per week (SWS): 4
Lecturer: Prof. Dr. Hebeler
Course Language: German / English
Objectives (Learning Outcome): The students learn the application possibilities and the most important basic concepts of cost and performance accounting
(CCA) in business practice. You will learn which types of information managers need for entrepreneurial decisions and which requirements have to be met when setting up a management accounting system. They also learn to apply cost type, cost centre and cost unit accounting to operational issues, to critically assess traditional systems of cost and activity accounting and - in basic principles - to implement modern procedures and systems of cost and activity accounting. The students are also familiar with the basics of controlling as well as its interaction with the KLR.
Lecture topics (content):
- Classification of cost and activity accounting in the accounting system
- Basics of cost and activity accounting
- Cost type accounting, cost centre accounting, cost unit accounting
- Cost accounting systems and cost management
- Interaction of cost and activity accounting and controlling
- Manifestations of controlling in companies
- Breakdown of success, key figure analysis and result analysis
- Value-oriented controlling
Teaching format (e.g. online/in person lecture/Seminar/Lab etc.): Course, exercises, case studies
Examination type: Written exam
