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Cost Accounting and the Basics of Management Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting and the Basics of Management Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2021
Module code: WIBb21-400
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.
P450-0330
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.
30VS (30 hours)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 4
Mandatory course: yes
Language of instruction:
German
Assessment:
Exam

[updated 18.06.2025]
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).
The total student study time for this course is 150 hours.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Studienleitung
Lecturer: Studienleitung

[updated 08.10.2021]
Learning outcomes:
After successfully completing this module, students will:
• be able to solve and describe the tasks and structure of operational cost accounting
• be able to work on (simple) problems within the cost accounting system and find solutions
• be able to systematize cost types and calculate the amount of material costs, personnel costs, and imputed costs
• be able to perform internal cost allocation as part of cost center accounting using a cost allocation sheet.
• be able to perform cost unit calculations based on standard calculation methods
• be able to apply selected controlling tools such as simple and multi-level contribution margin accounting and interpret their results


[updated 18.06.2025]
Module content:
1. Basic concepts of accounting
2. Cost allocation principles
3. Structure of cost accounting systems
4. Cost element accounting (in particular personnel costs, material costs, depreciation)
5. Cost center accounting (in particular operating statement, internal cost allocation)
6. Cost object accounting (in particular division costing, surcharge calculation, joint cost allocation, price calculation)
7. Selected management accounting methods: Contribution costing (single-level and multi-level structure, areas of application)
  
The theoretical aspects of all topics will be presented in a logical order and consolidated through numerous exercises.

[updated 18.06.2025]
Teaching methods/Media:
Lecture, digitally supported teaching, self-study

[updated 18.06.2025]
Recommended or required reading:
• Georg, Stefan: Produktkalkulation, aktuelle Auflage
• Georg, Stefan: Das Übungsbuch zur Kostenrechnung, aktuelle Auflage
• Langenbeck, Jochen.: Kosten- und Leistungsrechnung, aktuelle Auflage
• Wöltje, Jörg: Kosten- und Leistungsrechnung, aktuelle Auflage

[updated 18.06.2025]
 
[Wed Jul  9 20:22:34 CEST 2025, CKEY=wkugca, BKEY=wit, CID=WIBb21-400, LANGUAGE=en, DATE=09.07.2025]