[ 514MAACCMAK21 ] KS Cost and Management Accounting

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
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.
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
Criteria for evaluation Written exam with a total amount of 45 points and class assignments
Methods Lecture and practical examples
Language English
Study material Will be announced in the lecture
Changing subject? No
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority