Management Accounting
Contents
- Basic terms of cost and profit accounting
- Calculation, cost center and cost type accounting
- Cost schedule and cost function
- Profit and loss account
- Result analysis (e.g. Break even analysis)
- Cost information for operative decisions and deviation analysis
- Process cost calculation
Learning outcomes
Students become familiar with the fundamental concepts of Management Accounting. They can retrace the accounting flow and independently solve calculations from the field of cost and profit accounting, as well as correctly interpret the results of the calculations. Furthermore, the students can manage accounting problems from corporate practice.
Necessary prerequisites
–
Recommended prerequisites
–
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 4 SWS |
| Tutorial | 2 SWS | 4 SWS |
| ECTS credits | 6 |
| Graded | yes |
| Workload | 180h |
| Language | German |
| Form of assessment | Written exam (90 min) |
| Restricted admission | no |
| Further information | – |
Examiner |  | Prof. Dr. Holger Daske |
| Frequency of offering | Spring semester |
| Duration of module | 1 semester |
| Preliminary course work | – |