Inhalt

[ 514MAACCMAK21 ] KS (*)Cost and Management Accounting

Versionsauswahl
(*) Leider ist diese Information in Deutsch nicht verfügbar.
Workload Ausbildungslevel Studienfachbereich VerantwortlicheR Semesterstunden Anbietende Uni
3 ECTS B1 - Bachelor 1. Jahr Betriebswirtschaftslehre Judith Frei 2 SSt Johannes Kepler Universität Linz
Detailinformationen
Quellcurriculum Bachelorstudium International Business Administration 2021W
Ziele (*)The students have knowledge of the basics of cost and management accounting. They know possible fields of application of the learned instruments in the context of a broad variety of business issues and their relevance in the context of organizational control as well as for the provision of information and decision-making support for management.
Lehrinhalte (*)Clarification of the following basic terms will be covered:

  • Introduction to cost and management accounting
  • Cost assignment, cost accumulation, and profit measurement
  • Information for operative decision making
Beurteilungskriterien (*)Written exam with a total amount of 45 points and class assignments
Lehrmethoden (*)Lecture and practical examples
Abhaltungssprache Englisch
Literatur (*)Will be announced in the lecture
Lehrinhalte wechselnd? Nein
Präsenzlehrveranstaltung
Teilungsziffer 100
Zuteilungsverfahren Zuteilung nach Vorrangzahl