| 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.
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| 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
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| Criteria for evaluation |
Written exam in the amount of 45 minutes and exercises.
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| Methods |
Lecture and examples for exercise
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| Language |
German |
| Study material |
Will be announced in the course
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| 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.
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