[ 515INURGKOK20 ] KS Basics in Cost Accounting

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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 Albert Traxler 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme (*)Betriebswirtschaftslehre 2020W
Objectives After completing the KS Grundlagen der Kostenrechnung, students are able to carry out cost element accounting, cost center accounting and cost unit accounting on full costs and direct costs basis, to determine the imputed profit and to use cost accounting as a control instrument for business decisions.
  • Introduction to cost accounting
  • Cost element accounting, cost center accounting, cost unit accounting
  • Short-term income statement
  • Full and direct cost accounting
  • Selected fields of application of direct cost accounting
Criteria for evaluation Written exam in the amount of 45 minutes and exercises.
Methods Lecture and examples for exercise
Language German
Study material Will be announced in the course
Changing subject? No
Further information Students who have passed their maturity examination within the curriculum of business secondary schools or higher education institutions for business, tourism, fashion and clothing technology as well as for artistic design within the last 6 years from the date of application get credited the KS Grundlagen der Kostenrechnung in any case. Other tests shall be recognized on a case-by-case basis in accordance with equivalence.
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
This course is additionally offered in the following versions: