Studienhandbuch | KS Operative and Strategic Cost Management

Inhalt

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
3 ECTS	B2 - Bachelor's programme 2. year	Business Administration	Birgit Grüb	2 hpw	Johannes Kepler University Linz

Detailed information
Pre-requisites	^(*)KS Einführung in die Betriebswirtschaftslehre, KS Einführung in die Volkswirtschaftslehre, KS Kostenrechnung, KS Buchhaltung, KS Kostenmanagement UND zusätzlich KS Budgetierung
Original study plan	Bachelor's programme Business and Economics 2015W
Objectives	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	Final examination
Language	German
Study material	The required reading can be photocopied at the libraries of Business, Business Informatics, and Special Languages
Changing subject?	No
Corresponding lecture	^(*)2CONT2N: KS Vertiefung Kostenmanagement (3 ECTS)
Earlier variants	They also cover the requirements of the curriculum (from - to) 2CONTMA2: KS Operative and Strategic Cost Management (2009S-2015S)

On-site course
Maximum number of participants	200
Assignment procedure	Assignment according to priority

MuSSS Linz

2016SS

2016WS

2017SS3

2018SS

2018WS1

2019SS3

2020SS

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Online materials and media

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