Studienhandbuch | KS Cost Management

Inhalt

Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Law and Business for Engineers 2024W 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

MuSSS O.C. 2019SS1

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Online materials and media

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