[ 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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| 2022WS |
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MuSSS Linz |
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| Number obligatory dates |
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0 |
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| MuSSS assistance |
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Astrid Horejs |
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| Number participants (min/max) |
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20 /
100 |
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| Course fee |
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€ 36,00 |
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| Online materials and media |
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(*)Foliensatz, vertonte Folien, Übungsbeispiele mit Lösungen und Musterklausuren mit Lösungen. Den begleitenden Moodle-Kurs finden Sie am JKU-Moodle |
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| Dates |
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| Day | Date | Time | Room | Topic |
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| Fri | 02.12.2022 | 12:45 - 16:15 | HS 18 | Präsenztermin (freiwillig) für Fragen | | Fri | 09.12.2022 | 12:45 - 14:30 | tba | Schlussklausur; Nachname A - O/Ö: HS 18; P - Z: HS 17 | | Wed | 11.01.2023 | 08:30 - 09:15 | HF 9905 | | | Wed | 11.01.2023 | 08:30 - 09:15 | tba | Einsicht | | Fri | 13.01.2023 | 12:45 - 16:15 | S5 101 | Präsenztermin (freiwillig) für Fragen | | Fri | 20.01.2023 | 12:45 - 14:30 | HS 18 | Nachklausur | | Wed | 25.01.2023 | 08:30 - 09:15 | HF 9905 | | | Wed | 25.01.2023 | 08:30 - 09:15 | tba | Einsicht | |
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