| Detailed information |
| Pre-requisites |
(*)KS Einführung in die Betriebswirtschaftslehre, KS Einführung in die Volkswirtschaftslehre, KS Kostenrechnung, KS Buchhaltung, KS Kostenmanagement UND zusätzlich KS Budgetierung
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| Original study plan |
Bachelor's programme Business and Economics 2021W |
| Objectives |
Students will learn modern methods of cost controlling and explore current opportunities in strategic cost management. The course is aimed at students enrolled in the degree program "Controlling and Management Accounting".
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| Subject |
Basic concepts of operative and strategic cost management
Selected methods of operative cost management (e.g. standard cost accounting)
Selected methods of strategic cost management (e.g. life cycle costing, activity-based costing, target costing)
Fundamentals of performance measurement
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| Criteria for evaluation |
Final examination
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| Language |
German |
| Study material |
The required reading can be photocopied at the libraries of Business, Business Informatics, and Special Languages
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| Changing subject? |
No |
| Corresponding lecture |
(*)515MACOGOSK20: KS Operatives und strategisches Kostenmanagement (3 ECTS)
2CONT2N: KS Vertiefung Kostenmanagement (3 ECTS)
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| Earlier variants |
They also cover the requirements of the curriculum (from - to)
2CONTMA2: KS Operative and Strategic Cost Management (2009S-2015S)
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