Modulhandbuch (Module manual)

M.184.3237 MA 2: Cost Accounting
(MA 2: Cost Accounting)
Koordinator (coordinator): Prof. Dr. Michael Ebert
Ansprechpartner (contact): David Hiss (david.hiss[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): SoSe
Studiensemester (study semester): 3-6
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.32371 / MA2: Cost Accounting Vorlesung 30 Std (h) 45 Std (h) P
b) K.184.32372 / MA2: Übung Cost Accounting Übung 30 Std (h) 45 Std (h) P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):
Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Inhalte (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.​

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):
  • appreciate cost accounting as an integral part of a company’s decision making process.
  • know basic concepts, analyses, uses and procedures associated with cost accounting.
  • understand how managerial decisions endogenously create a demand for cost-related information and thus for cost accounting.​
  • Fachkompetenz Fertigkeit (practical professional and academic skills):
  • are able to identify specific information requirements for particular managerial decisions.
  • know how to use cost accounting in order to support management decisions.
  • understand different cost accounting systems and are able to compare them.​
  • Personale Kompetenz / Sozial (individual competences / social skills):
  • work together in self appointed teams in order to reinforce and discuss the course contents.
  •  take an active part in lectures, practice sessions and their self-defined study groups.
  •  push the discussion in class and present their own solutions to problem sets to be discussed in practice sessions.​
  • Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
  • are able to apply the course subject matter to managerial decision problems and develop specific solutions.
  • Prüfungsleistungen (examinations)
    Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
    Art der Prüfung
    (type of examination)
    a) Klausur 90 Minuten 100.00 %
    Studienleistung / qualifizierte Teilnahme (module participation requirements)
    Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
    Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
    Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
    Gewichtung für Gesamtnote (calculation of overall grade)
    Das Modul wird mit der doppelten Anzahl seiner Credits gewichtet (Faktor: 2)
    Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
    B.Sc. International Business Studies, B.Sc. Wirtschaftsinformatik, B.Sc. Wirtschaftswissenschaften
    B.Sc. Wirtschaftswissenschaften
    B.Sc. International Business Studies
    B.Sc. Wirtschaftsinformatik
    B.Ed. Lehramt an Berufskollegs
    Umfang QT (participation requirements):
    Lernmaterialien, Literaturangaben (learning material, literature):
    • Horngren, C.T., S.M. Datar, M.V. Rajan: Cost Accounting, 14th edition, Pearson Education Ltd., Harlow, 2012.
    Teilnehmerbegrenzung (participant limit):
    Sonstige Hinweise (additional information):

    Die Übungen finden alle drei Wochen freitags von 0900 Uhr bis 1400 Uhr statt. Bitten achten Sie darauf, dass Sie ihr Semester so planen, dass Sie an diesen Übungen teilnehmen können.

    The practice sessions take place every three weeks on Friday from 0900 am to 0200 pm. Please plan your semester carefully and make sure that you can participate in these practice sessions.

    Course language is english. Visit PANDA and attend the first meeting for organizational details.

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