Studienhandbuch | KS Basics in Cost Accounting

Inhalt

Es ist eine neuere Version 2025W dieser LV im Curriculum Diploma programme Business Education 2025W vorhanden.

^(*) Unfortunately this information is not available in english.

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	B1 - Bachelor's programme 1. year	Business Administration	Albert Traxler	2 hpw	Johannes Kepler University Linz

Detailed information
Original study plan	Bachelor's programme ^(*)Betriebswirtschaftslehre 2020W
Objectives	After completing the KS Grundlagen der Kostenrechnung, students are able to carry out cost element accounting, cost center accounting and cost unit accounting on full costs and direct costs basis, to determine the imputed profit and to use cost accounting as a control instrument for business decisions.
Subject	Introduction to cost accounting Cost element accounting, cost center accounting, cost unit accounting Short-term income statement Full and direct cost accounting Selected fields of application of direct cost accounting
Criteria for evaluation	Written exam in the amount of 45 minutes and exercises.
Methods	Lecture and examples for exercise
Language	German
Study material	Will be announced in the course
Changing subject?	No
Further information	Students who have passed their maturity examination within the curriculum of business secondary schools or higher education institutions for business, tourism, fashion and clothing technology as well as for artistic design within the last 6 years from the date of application get credited the KS Grundlagen der Kostenrechnung in any case. Other tests shall be recognized on a case-by-case basis in accordance with equivalence.

On-site course
Maximum number of participants	200
Assignment procedure	Assignment according to priority

MuSSS O.C.

2021SS

2021WS

2022WS

2023SS3

Number obligatory dates

MuSSS assistance

Number participants (min/max)

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Online materials and media

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