| Module name (EN): Cost Accounting and Controlling |
| Degree programme: Business Administration, Bachelor, ASPO 01.10.2017 |
| Module code: BBABW-210 |
| Hours per semester week / Teaching method: 4V (4 hours per week) |
| ECTS credits: 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: 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] |
[Thu Dec 2 14:55:36 CET 2021, CKEY=wkuc, BKEY=wbb2, CID=BBABW-210, LANGUAGE=en, DATE=02.12.2021]