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Cost Accounting

Module name (EN): Cost Accounting
Degree programme: Industrial Engineering, Bachelor, ASPO 01.10.2013
Module code: WIBASc315
Hours per semester week / Teaching method: 2V+2U (4 hours per week)
ECTS credits: 5
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 23.08.2018]
Applicability / Curricular relevance:
WIBASc315 Industrial Engineering, Bachelor, ASPO 01.10.2013, semester 3, mandatory course
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):
WIBASc115 Principles of Business Administration I (BWL I)

[updated 30.12.2019]
Recommended as prerequisite for:
WIBASc-525-625-FÜ26 Planning a Production Plant
WIBASc-525-625-FÜ36 Technology and Innovation Management (English)
WIBASc-525-625-FÜ42 Design Thinking & Business Model Innovation
WIBASc-525-625-W5 Business Planning (Seminar)
WIBASc415 Controlling und Accounting

[updated 09.03.2021]
Module coordinator:
Prof. Dr. Stefan Georg
Prof. Dr. Stefan Georg

[updated 30.12.2019]
Learning outcomes:
After successfully completing this module students will:
_        know and understand the tasks and structure of operational cost accounting.
_        be able to solve (simple) problems within the cost accounting system.
_        be able to systematize cost elements and calculate the costs of the central cost elements.
_        be able to allocate internal costs and create cost estimates using different costing methods,
_        be able to carry out simple and multi-level contribution margin accounting and present their results.

[updated 23.08.2018]
Module content:
1. - Basic concepts of accounting
2. The role of cost accounting in a company
3. Settlement principles
4. Structure of cost accounting systems
5. Cost element accounting (in particular personnel costs, material costs, depreciation)
6. Cost center accounting (especially internal cost allocation)
7. Cost object accounting (in particular overhead costing, couple costing, price calculation)
8. Contribution costing (single-level and multi-level structure)
9. Other cost accounting systems
The theoretical aspects of all topics will be presented and practiced in numerous exercises.

[updated 23.08.2018]
Teaching methods/Media:
Regularly revised lecture notes will be published for this course. Georg, S.: Kosten- und Leistungsrechnung kompakt, Aachen 2011

[updated 23.08.2018]
Recommended or required reading:
_        Deimel, K. /Isemann, R./Müller, S.: Kosten- und Erlösrechnung, 2006
_        Fandel/Heuft/Paff/Pitz: Kostenrechnung, 3. Auflage, 2009.
_        Haberstock, L.: Kostenrechnung I, Berlin 2008.
_        Langenbeck, J.: Kosten- und Leistungsrechnung, 2. Auflage, 2011.
_        Olfert, K.: Kostenrechnung, 16. Auflage, 2008.
_        Plinke, W: Industrielle Kostenrechnung, 7. Auflage, 2007.
_        Schmidt, A.: Kostenrechnung, 5. Auflage, 2008.

[updated 23.08.2018]
[Sun Jan 23 03:35:45 CET 2022, CKEY=wwxk, BKEY=wi2, CID=WIBASc315, LANGUAGE=en, DATE=23.01.2022]