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Cost Accounting and Controlling

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting and Controlling
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2017
Module code: BBABW-210
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.
P420-0356
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: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 min., can be repeated semesterly)

[updated 25.05.2021]
Exam recurrence:
The information regarding exam recurrence is found within the exam policy of the study programme (ASPO).
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 130 hours (equivalent to 5 ECTS credits).
There are therefore 85 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BBABW-120 Bookkeeping and Accounting


[updated 07.04.2021]
Recommended as prerequisite for:
BBABW-520 Annual Accounts and Corporate Taxation


[updated 29.09.2021]
Module coordinator:
Prof. Dr. Michael Zell
Lecturer: Prof. Dr. Michael Zell

[updated 01.10.2016]
Learning outcomes:
After successfully completing this module, students will:
  
- be able to explain the basic concepts of accounting and to distinguish cost accounting from accounting,
- be familiar with the basics and premises of cost accounting and be able to explain the basic cost accounting process,
 
- understand the main sub-processes of determining cost elements and allocating costs to cost centers, as well as the main procedures for costing and profitability analysis,
 
- be able to explain the basic idea and main tasks of controlling,
 
 
- be familiar with the most important controlling KPIs and performance management systems,
- understand the complex planning, forecasting and control processes in a company,
 
- be familiar with the main approaches to cost management and the management of critical situations.
- be able to apply their basic knowledge to practical questions, e.g. in the form of exercises and case studies.
 
Cost accounting:


[updated 25.05.2021]
Module content:
 
- Principles and basic concepts of accounting
- Principles of cost accounting
- Cost element accounting
- Cost center accounting
- Cost object accounting (calculation, profit and loss accounting)
 
Controlling:
- Basic terms and principles of controlling
- Key performance indicators and performance management
- Planning and control
- Cost  and crisis management
 
 
 
 


[updated 25.05.2021]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 25.05.2021]
Recommended or required reading:
Reference books (always the latest edition):
 
Cost accounting:
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, Herne.
- Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, Wiesbaden.
- Walter, W.G., Wünsche, I.: Einführung in die moderne Kostenrechnung, Wiesbaden.
- Zell, M.: Kosten- und Performance Management, Wiesbaden.
 
Controlling:
- Horváth, P., Gleich, R., Seiter, M.: Controlling, München.
- Reichmann, T., Kißler, M., Baumöl, U.: Controlling mit Kennzahlen, München.
- Weber, J., Schäffer, U.: Einführung in das Controlling, Stuttgart.
- Zell, M.: Kosten- und Performance-Management, Wiesbaden.
 
Trade journals:
- Controlling & Management Review
- Controlling
- Controller Magazin
 


[updated 25.05.2021]
 
[Sat Jul  5 20:47:57 CEST 2025, CKEY=wkuc, BKEY=wbb2, CID=BBABW-210, LANGUAGE=en, DATE=05.07.2025]