Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Course WIW-BWL-KER-K-1

Cost Accounting (2V+1U, 4.0 LP)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
- K Lecture with exercise classes and tutorials (V/U/T) 4.0 CP
2 V Lecture 30 h 60 h
1 U Exercise class/tutorial (in small groups) 15 h 15 h
(2V+1U) 4.0 CP 45 h 75 h

Basedata

SWS 2V+1U
CP, Effort 4.0 CP = 120 h
Position of the semester 1 Sem. in WiSe
Level [1] Bachelor (General)
Language [DE] German
Lecturers
Area of study [WIW-CON] Management Accounting and Management Control Systems
Livecycle-State [NORM] Active

Notice

Size of exercise classes/tutorials:
  • tutorials: max. 30 students
  • exercise classes: max. 150 students

Contents

Lecture cost accounting (WIW-BWL-KER-V-1):
  • Management accounting, business management, management control systems
  • Principles of cost theory
  • Basics of cost planning of marginal cost accounting
  • Planning of the primary costs within the framework of marginal costing
  • Planning of the secondary and tertiary costs within the framework of marginal costing
  • Cost control of marginal cost accounting
  • Planning of German activity based costing (Prozesskostenrechnung)
  • Cost and revenue accounting as an instrument of information systems
  • Plan calculations
  • Revenue planning and revenue control of marginal cost accounting
  • Result planning and result control of marginal cost accounting

Exercise cost accounting (WIW-BWL-KER-U-1):

The exercise will illustrate the theoretical adaption from the lecture to specific questionings based on selected exercises.

Literature

Basic literature:
  • Hoitsch, H-J. / Lingnau, V. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung, 6. Aufl., Berlin et al. 2007.
  • Lingnau, V. / Schmitz, H. (2005): Kosten- und Erlösrechnung: Das Arbeitsbuch, 4. Aufl., Berlin et al. 2005. Alternative literature:
  • Kilger, W. / Pampel, J. / Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. Aufl., Wiesbaden 2012.
  • Haberstock, L. (2008): Kostenrechnung I. Einführung: mit Fragen, Aufgaben und Lösungen, 13., Aufl., Berlin 2008.
  • Haberstock, L. (2008): Kostenrechnung II. (Grenz-)Plankostenrechnung: mit Fragen, Aufgaben und Lösungen, 10. Aufl., Berlin 2008.

The material for the exercise will be provided.

Requirements for attendance (informal)

None

Requirements for attendance (formal)

None

References to Course [WIW-BWL-KER-K-1]

Module Name Context
[WIW-BWL-KER4-M-1] Cost Accounting P: Obligatory 2V+1U, 4.0 LP
[WIW-BWL-KER6-M-1] Cost Accounting P: Obligatory 2V+1U, 4.0 LP