[ 572MAACOPEK15 ] KS Operative and Strategic 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
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