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| Detailed information |
| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
- LO1 and LO2: The students are able to independently outline the historical development and the development of the subsystems of controlling and derive the resulting areas of responsibility of internal company accounting.
- LO3: The students are able to apply the general knowledge acquired in the course (instruments and methods from the area of management accounting) to a question and to derive appropriate measures from it (application of the acquired knowledge - transfer)
- LO4: The students are able to use the knowledge acquired in the course (instruments and concepts from the area of cost structure, cost level and cost trend management) to control selected business management (operational and strategic) issues from the perspective of behavior control and decision support in a situation-appropriate manner, as well as to assess their application premises or application limits (application of the acquired knowledge - transfer)
- LO5: The students are able to use newer instruments of performance measurement or performance management based on selected questions or problems in the context of business management issues.
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| Skills |
Knowledge |
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The students gain knowledge in the field of operational and strategic cost management. In particular, the students learn to apply selected instruments of operational and strategic cost management and to use them as a control instrument for business decisions.
Course content:
- Historical development and basics of operational and strategic cost management
- Selected instruments of operational cost management
- Partial cost accounting systems
- Budgeted cost accounting and variance analysis
- Selected instruments of strategic cost management
- Target costing
- Life cycle costing
- Strategic benchmarking
- Process costing
- Further development of operational and strategic cost management using performance measurement systems
- Origin and characteristics of performance measurement systems
- Selected instruments of performance measurement
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| Criteria for evaluation |
In this course, students can achieve 60 points in an exam (final and/or follow-up exam). The exam must be positive.
Exam: at least 30 points.
| Points | Grade |
|---|
| ≥ 53 | Very good |
| 45-52.5 | Good |
| 38-44.5 | Satisfactory |
| 30-37.5 | Sufficient |
| < 30 | Insufficient |
The synchronization of the targeted learning outcomes with the assessment takes place in the exam.
The verification of the achievement of LO1-LO3 (outlining the historical development and the development of the subsystems of controlling, applying the instruments and methods from the area of management accounting to a question and deriving appropriate measures, using the instruments and methods from the area of cost structure, cost level and cost trend management to control selected operational and strategic business management issues and using newer instruments of performance measurement or performance management based on selected questions or problems in the context of business management issues) takes place in the form of questions or tasks in the exam. Students should be able to explain instruments and methods and, in addition, be able to use instruments correctly based on selected questions. They should be able to independently apply the knowledge they have acquired based on business management issues.
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| Methods |
The following teaching methods are used in the course to achieve the learning objectives:
- Information input (structured lecture) by the course leader supported by appropriate media (slide set, textbook literature) to ensure the acquisition of basic knowledge. Essential, important fundamentals are highlighted.
- Joint use (by the course leader and students) of instruments from the field of controlling to manage selected business (operational and strategic) issues (e.g. by specifying a decision-making situation in which a well-founded decision is made by using an appropriate instrument) to ensure understanding and application. Using central questions and examples, a change in the form of representation is also encouraged (students should explain using "new" results or find their own interpretations). In addition, the limits of use of the methods and instruments are discussed.
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| Language |
German |
| Study material |
Literature recommendation
- Baum, H-G./Coenenberg, A. G./Günther, T. (2013), Strategisches Controlling, 5. Auflage, Stuttgart.
- Coenenberg, A. G./Fischer, T. M./Günther, T. (2016), Kostenrechnung und Kostenanalyse, 9. Auflage, Stuttgart.
- Ewert, R./Wagenhofer, A. (2014), Interne Unternehmensrechnung, 8. Auflage, Berlin und Heidelberg.
- Götze, U. (2010), Kostenrechnung und Kostenmanagement, 5. Auflage, Berlin.
- Horváth, P. (2008): Von der Budgetierung zur strategischen Steuerung, in: Controlling, 19. Jg., Heft 12, S. 663-669.
- Kaplan, R. S./Cooper, R. (1998), Cost & Effect, Boston.
- Kremin-Buch, B. (2007), Strategisches Kostenmanagement, 4. Auflage, Wiesbaden.
- Langenbeck, J. (2008), Kosten- und Leistungsrechnung, Herne.
- Poluschny, P./Treuner, F. (2009), Prozesskostenmanagement. Instrumente und Anwendungen, München.
- Prell-Leopoldseder, S. (2010), Grundlagen der Kostenrechnung, Wien.
- Seicht, M. (2001), Moderne Kosten- und Leistungsrechnung, 11. Auflage, Wien.
- Weber, J./Schäffer, U. (2022), Einführung in das Controlling, 17. Auflage, Stuttgart.
- Wolfsgruber, H. (2007), Interne Unternehmensrechnung in der österreichischen Industrie, Wien.
Moodle course
- Course slides
- Course slides with audio
- Sample exams with solutions
- Collection of examples with solutions
- Supervised forums for content and organizational questions
MUSSS courses (additional offers)
- Classroom or question and answer sessions
- Possibility of supervised task processing
- Supervised forums for content and organizational questions
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| Changing subject? |
No |
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