Management Accounting


  • 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 learningContact hoursIndependent study time
Lecture2 SWS4 SWS
Tutorial2 SWS4 SWS
ECTS credits6
Graded yes
Form of assessmentWritten exam (90 min)
Restricted admissionno
Further information
Prof. Dr. Holger Daske
Frequency of offeringSpring semester
Duration of module 1 semester
Preliminary course work