[ 572K2BBBUDK15 ] KS Budgeting

(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B2 - Bachelor's programme 2. year Business Administration Sonja Prell-Leopoldseder 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Kostenmanagement
Original study plan Bachelor's programme Business and Economics 2015W
Objectives This course aims to provide a general understanding of the issues of planning and budgeting based on the Austrian accounting regulations.
After attending this lecture, students should have an understanding of the basics of budgeting, they should be familiar with the process of budgeting and should also know the instruments of budgeting.
Students will be able to use the theoretical input provided to plan an draw up a budget for a company.

  • 1. Chapter: Introduction to planning and budgeting
  • 2. Chapter: Instruments of planning and budgeting
    • Planning of profit and loss statement and break-even-analysis
    • Indirect financial plan
    • Planning of financial statement (balance sheet)
  • 3. Chapter: Additional instruments of budgeting
    • Liquidity plan (direct)
    • Short-term result accounting
Criteria for evaluation written final exam: 45 minutes, which equals 45 points.
In order to pass students need a minimum of 23 points of the maximum points (50%).
Methods Theoretical basics as well as a case study will be provided through the lecturer. Students will be capable to use the theoretical input provided to solve problems and assignments.
Language German
Study material Supporting documents:
MMag. Sonja Prell-Leopoldseder: Einführung in die Budgetierung und Integrierte Planungsrechnung, Skriptenreihe, Linde Verlag, Wien 2011

Additional literature:
Egger, E./Winterheller, M.: Kurzfristige Unternehmensplanung, Wien 2007; Wala, T./Haslehner, F.: Kostenrechnung, Budgetierung und Kostenmanagement

Changing subject? No
Further information Students must have passed already the course "Kostenmanagement" in order to participate in the course "Budgetierung".
For a better understanding of the issues it is also recommended to have knowledge of the course "Bilanzierung".

On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority
This course is additionally offered in the following versions:
MuSSS Linz    
MuSSS Linz 2018WS2
Number obligatory dates     0    
MuSSS assistance     Astrid Horejs-Kainrath    
Number participants (min/max)     25 / 100    
Course fee     € 24,00    
Online materials and media    

The weekly homeworks must be submitted punctually within the prescripted period. Only students, who submit at least 11 of 20 possible homework examples in time are permitted to the exams. Students with less than 11 homeworks or belated homework submission are not permitted to take the exam. Sample solutions are not available online. The accompanying Moodle course can be found on JKU-Moodle

Book from onlineshop     Einführung in die Budgetierung und integrierte Planungsrechnung (2. Auflage 2017 - Prell-Leopoldseder - Linde Verlag), available at the price of € 24,00 at ÖH-Shop, available from 29 Aug 2017    
Mon14.01.201912:00 - 14:30HS 15Tutorium
Wed16.01.201910:15 - 12:45HS 15Tutorium
Mon21.01.201912:00 - 14:30HS 15Tutorium
Wed23.01.201910:15 - 12:45HS 15Tutorium
Wed23.01.201915:30 - 17:00HF 9904
Wed30.01.201910:15 - 12:45HS 15Tutorium
Fri01.02.201913:15 - 14:15HS 16
Fri01.02.201913:15 - 14:15HS 1
Fri01.02.201913:15 - 14:15HS 7Schlussklausur
Fri01.02.201913:15 - 14:15HS 2
Fri01.02.201913:15 - 14:15HS 15
Fri26.04.201910:00 - 11:00HS 16
Fri26.04.201910:00 - 11:00HS 1