Cost Accounting and Controlling

Brief description

1. Overview of management accounting (systeme, definitions, objectives etc.); 2. Cost theory (cost performance, cost stickiness etc.); 3. Account analysis; 4. Cost accounting; 5. Cost centre accounting (incl. internal cost allocation); 6. Cost unit accounting (incl. costing types) and commodity income statement; 7. Statement of comprehensive income (total cost method vs. cost-of-sales method; 8. Full costing vs. marginal costing; 9. Break-even analysis and diverse decision-making calculus (programme planning, lower price limit and upper price limit, make or buy etc.); 10. Cost management outlook (e.g. process cost calculation, benchmarking, life-cycle analysis)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Bogensberger et al.: Kostenrechnung - Eine praxis- und beispielorientierte Einführung. Most current edition. Sollenau; Messner et al. (Hrsg.): Grundlagen der Betriebswirtschaftslehre. Most current edition. Wien.

Planned learning activities and teaching methods

Integrated course: lecture, case studies, discussion

Assessment methods and criteria

Assessment is based on the final exam as well as on the quality of students' assignments, presentations etc.

Prerequisites and co-requisites

none

Infos

Degree programme

Project Management & IT (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2023

Semester

1 WS

Incoming

Yes

Learning outcome

After completing this course, students will be able to to define the scope of basic management accounting terms and categorise them. They will be able to allocate costs in accordance with cost centres and cost units and run operational analyses based on their calculations. In particular, they will be able to prepare reports containing short-term business decisions based on marginal costing.

Course code

0387-17-01-BB-DE-06