The specific availability for this course is not currently known. If you would like to know if this course will be offered during your session, please contact us.
The lecture starts with an overview on cost accounting as an leadership instrument. Also belonging to cost accounting in a broader sense are activity accounting, revenue and profit and loss accounting. After looking onto cost accounting in this broader sense as a part of operational accountancy we will deal with the structural composition of corresponding cost accounting systems (accounting of cost categories, cost units and cost objects). This will be our basis for discussing the various full cost and share of total costs systems as well as planned cost calculation. A recapitulatory look on cost management and controlling as well as an outlook on internationalisation and integration of operational accountancy will conclude the lecture.
Accompanying to the lecture exercises will be offered, in which students work practically on cost accounting.
In German with English tutorials.
