[ 515MACOGOSK20 ] KS Operational and Strategic Cost Management

(*) Unfortunately this information is not available in english.
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
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.

  • 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
Criteria for evaluation Written exam (60 minutes) and exercises.
Methods Lecture, Exercises.
Language German
Study material Literature will be announced in the lecture.
Changing subject? No
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority