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.