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Cost Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2020
Module code: BBWL-2020-120
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0092
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 1
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-120 (P420-0092) Business Administration, Bachelor, ASPO 01.10.2012 , semester 1, mandatory course
BBWL-120 (P420-0092) Business Administration, Bachelor, ASPO 01.10.2016 , semester 1, mandatory course
BBWL-2020-120 (P420-0092) Business Administration, Bachelor, ASPO 01.10.2020 , semester 1, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
BBWL-2020-220 Cost Management and Tax Theory
BBWL-2020-561 Specialization (SP) Module 1: Controlling


[updated 07.04.2021]
Module coordinator:
Prof. Dr. Michael Zell
Lecturer:
Prof. Wilhelm Hauser
Lehrbeauftragte


[updated 23.03.2020]
Learning outcomes:
After successfully completing this module, students will:
 
- be able to explain the basic concepts of accounting and to distinguish cost accounting from financial accounting,
- be able to explain the basic process of cost accounting, as well as the relationships between each step in the cost process,
 
- understand and have mastered the details of determining cost elements, cost allocation to cost centers and individual cost calculation methods,
 
- be able to apply their basic knowledge to practical questions, e.g. in the form of exercises and case studies.
 
 
- Principles and basic concepts of accounting


[updated 02.01.2019]
Module content:
 
- Principles of cost accounting
- Cost element accounting
- Cost center accounting
- Cost object accounting (calculation)


[updated 02.01.2019]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 02.01.2019]
Recommended or required reading:
- Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, latest edition.
- Haberstock, L., Breithecker, V.: Kostenrechnung I, latest edition.
- Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, latest
  edition.
- Walter, W.G.: Einführung in die moderne Kostenrechnung, latest edition.
- Zell, M.: Kosten- und Performance Management, latest edition.


[updated 02.01.2019]
 
[Thu Dec 26 18:52:27 CET 2024, CKEY=bk1b, BKEY=bbw3, CID=BBWL-2020-120, LANGUAGE=en, DATE=26.12.2024]