[ 514MAACCMAK21 ] KS Cost and Management Accounting
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| Es ist eine neuere Version 2025W dieser LV im Curriculum Bachelor's programme International Business Administration 2025W vorhanden. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 3 ECTS |
B1 - Bachelor's programme 1. year |
Business Administration |
Judith Frei |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Original study plan |
Bachelor's programme International Business Administration 2021W |
| Objectives |
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.
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| Subject |
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
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| Criteria for evaluation |
Written exam with a total amount of 45 points and class assignments
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| Methods |
Lecture and practical examples
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| Language |
English |
| Study material |
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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