[ 572KK1BKOMK15 ] KS Cost Management

Es ist eine neuere Version 2016W dieser LV im Curriculum Bachelor's programme Cultural Studies 2019W 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
  • 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
  • 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
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority
This course is additionally offered in the following versions:
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    
Thu18.07.201917:15 - 20:30HS 3Präsenztermin
Fri30.08.201915:15 - 16:00Schlussklausur
Mon16.09.201908:30 - 10:00T 406/1Einsicht Schlussklausur
Thu24.10.201917:15 - 20:30HS 2Präsenztermin
Mon28.10.201917:15 - 18:00HS 17Nachklausur
Wed13.11.201908:30 - 09:30T 406/1Einsicht Nachklausur