Students will learn modern methods of cost controlling and explore current opportunities in strategic cost management. The course is aimed at students enrolled in the degree program "Controlling and Management Accounting".
Subject
Basic concepts of operative and strategic cost management Selected methods of operative cost management (e.g. standard cost accounting) Selected methods of strategic cost management (e.g. life cycle costing, activity-based costing, target costing) Fundamentals of performance measurement
Criteria for evaluation
Mid-term examination and final examination
Language
German
Study material
The required reading can be photocopied at the libraries of Business, Business Informatics, and Special Languages
