[ 515MACOGOSK20 ] KS Operational and Strategic Cost Management
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| Es ist eine neuere Version 2025W dieser LV im Curriculum Diploma programme Business Education 2025W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 3 ECTS |
B2 - Bachelor's programme 2. year |
Business Administration |
Judith Frei |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Original study plan |
Bachelor's programme (*)Betriebswirtschaftslehre 2021W |
| Objectives |
Students will learn how to apply selected instruments of operational and strategic cost management and how to use them as a control instrument for business decisions.
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| Subject |
- Basic concepts and selected instruments of operative and strategic cost management
- Selected instruments of strategic cost management (e.g. life cycle costing, target costing, activity based costing)
- Fundamentals of performance measurement
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| Criteria for evaluation |
Written exam (60 minutes) and exercises.
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| Methods |
Lecture, Exercises.
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| Language |
German |
| Study material |
Literature will be announced in the lecture.
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| Changing subject? |
No |
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| On-site course |
| Maximum number of participants |
100 |
| Assignment procedure |
Assignment according to priority |
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