<?xml version="1.0" encoding="ISO-8859-1" standalone="yes" ?>
<document>
<title>Cost Accounting</title>
<cid>DFBBW-325</cid>
<sapsubmodule>P620-0036</sapsubmodule>
<bkey>dfbw2</bkey>
<ctypes>
<hours>2</hours>
<type>V</type>
<hours>2</hours>
<type>U</type>
</ctypes>
<cp>4</cp>
<semester>3</semester>
<mandatory>yes</mandatory>
<language>German</language>
<exam>Written exam</exam>
<curriculum>
<curriculum_entry>
<cid>DFBBW-325</cid>
<branch>Business Administration</branch>
<semester>3</semester>
<mandatory_tag>mandatory course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>DFBBW-325</cid>
<branch>German-French and International Management</branch>
<semester>3</semester>
<mandatory_tag>mandatory course</mandatory_tag>
</curriculum_entry>
<curriculum_entry>
<cid>DFIM-311</cid>
<branch>German-French and International Management</branch>
<semester>3</semester>
<mandatory_tag>mandatory course</mandatory_tag>
</curriculum_entry>
</curriculum>
<workload>
60 class hours (= 45 clock hours) over a 15-week period.The total student study time is 120 hours (equivalent to 4 ECTS credits).There are therefore 75 hours available for class preparation and follow-up work and exam preparation.</workload>
<prerequisites>
<prerequisite>
<pfcid>DFBBW-132</pfcid>
<pftitle>Controlling</pftitle>
</prerequisite>
</prerequisites>
<prerequisitesfor>
</prerequisitesfor>
<convenor>Prof. Dr. Michael Zell</convenor>
<convenor-person-key>mze</convenor-person-key>
<lecturers>
<lecturer>Prof. Dr. Michael Zell</lecturer>
<lecturer-person-key>mze</lecturer-person-key>
</lecturers>
<objectives>After successfully completing this course, students will:
- understands the tasks of cost accounting;
- be able to integrate cost accounting into corporate accounting and understand the process and content of cost element and cost center accounting</objectives>
<content>- Principles of cost accounting
- Cost element accounting
- Cost center accounting</content>
<literature>- 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.</literature>
<offered>
</offered>
<moduldb-query>Mon Apr 13 10:36:56 CEST 2026, CKEY=dkg, BKEY=dfbw2, CID=[?], LANGUAGE=en, DATE=13.04.2026</moduldb-query>
</document>
