| Learning Outcomes
The students gain knowledge in the area of internal company accounting and the basics of controlling. In particular, they learn to differentiate internal company accounting from other areas of accounting and to carry out cost type, cost center and cost object accounting on a full and partial cost basis as well as operating profit and loss accounting. In addition, the students learn how cost accounting can be used as a basis for business decisions or for control purposes.
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| Learning Outcomes
LO1 and LO2: The students are able to name areas of application of cost and performance accounting or to outline decision-making situations for which costs or services represent adequate calculation variables.
LO2: The students are able to differentiate cost and performance accounting from other areas of accounting.
LO3: The students are able to carry out cost type, cost center and cost object accounting on a full and partial cost basis, operating result accounting according to the total and sales cost method and use partial cost accounting as a basis for short-term decisions.
LO4: The students are able to use the knowledge gained from the application of the instruments and methods from the area of cost accounting to answer selected business management questions or to use them for control purposes.
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Learning Outcomes
The students should acquire the ability to
- classify cost and performance accounting and its area of responsibility in business accounting,
- carry out a cost breakdown according to expediency,
- carry out cost type, cost center and cost object accounting on a full and partial cost basis,
- use partial cost accounting as a basis for short-term decisions and
- be able to carry out the operating result statement according to the total and cost of sales method.
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