Inhalt
[ 572KK1BKOMK15 ] KS Cost Management
|
|
|
Es ist eine neuere Version 2021W dieser LV im Curriculum Bachelor's programme Business and Economics 2021W vorhanden. |
|
(*) Unfortunately this information is not available in english. |
|
Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
2 ECTS |
B1 - Bachelor's programme 1. year |
Business Administration |
Judith Frei |
1 hpw |
Johannes Kepler University Linz |
|
|
|
Detailed information |
Pre-requisites |
(*)KS Kostenrechnung
|
Original study plan |
Bachelor's programme Business and Economics 2015W |
Objectives |
Knowledge of basic methods for corporate performance calculation and cost control
|
Subject |
- Differentiation between external and internal corporate accounting
- Functions and objectives of cost and performance accounting
- Full and direct costing (in-depth)
- Planned cost accounting and deviation analysis
- Activity-based accounting
- Target costing
|
Criteria for evaluation |
Examination and Re-sit Examination
|
Methods |
- Powerpoint-based lecture
- Discussion forum in KUSSS
- Master copy
|
Language |
German |
Study material |
- Coenenberg, A.G./Fischer, Th. M./Günther, Th. (2007): Kostenrechnung und Kostenanalyse, 6. Auflage, Stuttgart.
- Horváth, P. (1993): Target Costing, Stuttgart.
- Lechner, K./Egger, A./Schauer, R. (2006): Einführung in die allgemeine Betriebswirtschaftslehre, 23. Auflage, Wien.
- Prell-Leopoldseder, S. (2010): Grundlagen der Kostenrechnung, Wien.
- Röhrenbacher, H. (1999): Intensivkurs Kosten- und Leistungsrechnung, 4. Auflage, Wien.
- Seicht, G. (2001): Moderne Kosten- und Leistungsrechnung, 11. Auflage, Wien.
- Wolfsgruber, H. (2005): Interne Unternehmensrechnung in der österreichischen Industrie, Wien.
|
Changing subject? |
No |
Earlier variants |
They also cover the requirements of the curriculum (from - to) 1BKOMAK: KS Cost Management (2009W-2015S)
|
|
|
|
On-site course |
Maximum number of participants |
100 |
Assignment procedure |
Assignment according to priority |
|
|
2018SS1 |
|
← |
MuSSS O.C. |
|
← |
Number obligatory dates |
|
|
0 |
|
|
MuSSS assistance |
|
|
Astrid Horejs-Kainrath |
|
|
Number participants (min/max) |
|
|
25 /
200 |
|
|
Course fee |
|
|
€ 0,00 |
|
|
Online materials and media |
|
|
Powerpoint slides and Powerpoint slides with audio commentary, exercises including solutions, sample exam including solutions. The accompanying Moodle-course can be found on JKU Moodle. |
|
|
Book from onlineshop |
|
|
Kostenmanagement - Einführung (2014 - Frei/Riezinger - Linde Verlag), available at the price of € 28,00 at ÖH-Shop |
|
|
Dates |
|
|
Day | Date | Time | Room | Topic |
---|
Mon | 28.05.2018 | 17:15 - 18:00 | HS 1 | Nachklausur | Wed | 13.06.2018 | 08:30 - 10:00 | HF 9905 | Einsicht Nachklausur | |
|
|
|
|
|