Information on individual educational components (ECTS-Course descriptions) per semester | |
| Degree programme: | Bachelor International Business Administration Part-time |
| Type of degree: | FH Bachelor´s Degree Programme |
| Part-time | |
| Summer Semester 2024 | |
| Course unit title | Cost Accounting |
| Course unit code | 025008021101 |
| Language of instruction | German |
| Type of course unit (compulsory, optional) | Compulsory |
| Semester when the course unit is delivered | Summer Semester 2024 |
| Teaching hours per week | 2 |
| Year of study | 2024 |
| Level of course unit (e.g. first, second or third cycle) | First Cycle (Bachelor) |
| Number of ECTS credits allocated | 3 |
| Name of lecturer(s) | Sybille FRANK Roman MACHA |
| Prerequisites and co-requisites |
Successful completion of the accounting course Confidence in the basic concepts of deposit/income, disbursement/expense |
| Course content |
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| Learning outcomes |
In contrast to external accounting, internal accounting is not standardised by law. Nevertheless, it is indispensable for corporate management. Without cost and performance accounting, no price calculation for goods and services would be possible, there would be a complete lack of knowledge of starting points for the optimisation of processes or the selection of contractual partners of all kinds. The students learn the essential basic terms of cost accounting, e.g. full and partial costs, variable and fixed costs, expenses and income. They can distinguish between types of costs and understand the differences between cost of sales and total cost methods. They can explain the material differences between different types of costs, they understand the concept of imputed costs and can also calculate these for the main imputed cost types. They are able to point out and explain the weaknesses of full cost accounting in their own words. Students are able to carry out cost centre accounting in a simple operational accounting sheet as well as to carry out calculations of products according to the common procedures and can decide when which procedures are suitable. They can create and interpret contribution margin calculations and carry out simple variance analyses. Finally, they are also able to carry out the essential sub-steps of activity-based costing and to recognise its significance for corporate management. |
| Planned learning activities and teaching methods |
Interactive course with lecture, case studies, exercises in individual and group work |
| Assessment methods and criteria |
Written exam |
| Comment |
None |
| Recommended or required reading |
Coenenberg, Adolf G./ Fischer, Thomas M./ Günther, Thomas (2016): Kostenrechnung und Kostenanalyse. 9. Auflage. Stuttgart: Schäffer-Poeschel. Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard (2017): Kostenrechnung. Eine entscheidungsorientierte Einführung. 3. Aufl., München: Vahlen. Haberstock, Lothar (2008): Kostenrechnung I, Einführung. 13. Auflage. Köln: Erich Schmidt. Haberstock, Lothar (2008): Kostenrechnung II, (Grenz-) Plankostenrechnung. 10. Auflage. Köln: Erich Schmidt. Macha, Roman (2010): Grundlagen der Kosten- und Leistungsrechnung. 5. Auflage. München: Vahlen. |
| Mode of delivery (face-to-face, distance learning) |
Classes with compulsory attendance in individual teaching units (simulation game, seminars) supplemented by asynchronous teaching units for the presentation of elementary basics, which are assumed as given knowledge |
| Summer Semester 2024 | go Top |