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Cost Control & Analysis

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Control & Analysis
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Master, ASPO 01.04.2022
Module code: WIM22-WPM-W-403
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.
P450-0248
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.
4PA (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.
6
Semester: 5
Mandatory course: no
Language of instruction:
German
Assessment:
 


[updated 08.05.2023]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIM22-WPM-W-403 (P450-0248) Industrial Engineering, Master, ASPO 01.04.2022 , semester 5, optional 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 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Stefan Georg
Lecturer:
Prof. Dr. Stefan Georg


[updated 21.07.2022]
Learning outcomes:
After successfully completing this module students will:
•        be able to determine cost structures and data as they relate to an operational functional area,
•        be able to derive typical problems from the field of cost management,
•        be able to apply methods for operational cost control and cost analysis,
•        be able to apply methods for operational cost control and cost analysis,

[updated 13.11.2024]
Module content:
1. Basics of cost management
1.1 Cost level management
1.2 Cost history management
1.3 Cost structure management
2. Strategic cost management
2.1. Managing fixed costs
2.2. Managing target costs
2.3. Managing process costs
2.4 Life cycle cost management
2.5 Cost benchmarking
3. Current problems in the area of cost control and cost analysis

[updated 13.11.2024]
Teaching methods/Media:
•        Expert talks and discussions
•        The following book will be made available for the course: Cut! Rezepte für ein wirkungsvolles Kostenmanagement (Georg, S., Verlag Vahlen, ISBN 978-3-8006-5114-6).

[updated 13.11.2024]
Recommended or required reading:
•        Joos, T.: Controlling, Kostenrechnung und Kostenmanagement, Springer Gabler, neuste Auflage.
•        Kremin-Buch, B.: Strategisches Kostenmanagement, Gabler, neuste Auflage.
•        Schwarzmaier, U./Mayr, Chr.: Übungsbuch Controlling, Kiehl, neuste Auflage.

[updated 13.11.2024]
 
[Thu Dec 26 18:09:31 CET 2024, CKEY=wkxk, BKEY=wim3, CID=WIM22-WPM-W-403, LANGUAGE=en, DATE=26.12.2024]