Modulhandbuch (Module manual)

M.184.3237 Cost Accounting
(Cost Accounting)
Unterrichtssprache (teaching language): Englisch
Koordinator (coordinator): Prof. Dr. Ebert, Michael
Lehr- und Forschungseinheit (teaching unit): K.184.32371 Cost Accounting
K.184.32372 Übung Cost Accounting
Auskünfte (information): Bußmann, Carolin (
Credits/ ECTS: 5
Zeitmodus (semester): Sommersemester (summer semester)
Kurzbeschreibung (short description):
The course focuses on how cost accounting helps managers make better decisions. It introduces basic concepts (such as fixed and variable costs, cost functions, budgets), analyses (such as Cost-Volume-Profit analysis, Budget-Variance analysis), uses (for example in capacity and pricing decisions) and procedures of cost accounting (for example job costing, ABC, process costing, budgeting).
Cost accounting is presented through interactive lectures and practice sessions as an integral part of any enterprises‘ decision-making process.
Lehrveranstaltungen - Teilmodule (courses - module elements):
a) K.184.32371 Cost Accounting
b) K.184.32372 Cost Accounting – Übung
Empfohlene Voraussetzungen (prerequisites):
Die Inhalte der folgenden Module werden für dieses Modul vorausgesetzt (the following modules are prerequisites):

Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Voraussetzungshinweise (prerequisite suggestions):
Kombinationshinweise - Überschneidungen (overlapping modules):
Die Kombination mit folgenden Modulen ist nicht zulässig. (it is not feasible to combine with these modules):

Zur Zeit sind keine Überschneidungen bekannt. (No overlaps are known.)
Prüfungsmodalitäten (assessments):
a) Final exam 60 Minutes 100%
Lernziele (learning objectives):
(factual knowledge):
1.1 appreciate cost accounting as an integral part of a company’s decision making process.
1.2 know basic concepts, analyses, uses and procedures associated with cost accounting.
1.3 understand how managerial decisions endogenously create a demand for cost-related information and thus for cost accounting.
(methodic competence):
2.1 are able to identify specific information requirements for particular managerial decisions.
2.2 know how to use cost accounting in order to support management decisions.
2.3 understand different cost accounting systems and are able to compare them.
(transfer competence):
3.1 work together in self appointed teams in order to reinforce and discuss the course contents.
3.2 take an active part in lectures, practice sessions and their self-defined study groups.
3.3 push the discussion in class and present their own solutions to problem sets to be discussed in practice sessions.
Normativbewertendes Wissen
(normative competence):
4.1 are able to apply the course subject matter to managerial decision problems and develop specific solutions.
Schlüsselqualifikationen (skills):
Methodische Umsetzung (methodic implementation):
Unterrichtssprache (teaching language):
Ablaufinformationen, Terminplan, etc. (practical implementation, schedule):
Informationen werden in der ersten Veranstaltung sowie in PANDA bekannt gegeben
Bemerkungen (remarks):
Lernmaterialien, Literaturangaben (learning material, literature):
• Horngren, C.T., S.M. Datar, M.V. Rajan: Cost Accounting, 14th edition, Pearson Education Ltd., Harlow, 2012.
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