[ 572MAACOPEK15 ] KS Operative and Strategic Cost Management
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Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Law and Business for Engineers 2024W vorhanden. |
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(*) Unfortunately this information is not available in english. |
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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 |
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Detailed information |
Pre-requisites |
(*)KS Einführung in die Betriebswirtschaftslehre, KS Einführung in die Volkswirtschaftslehre, KS Kostenrechnung, KS Buchhaltung, KS Kostenmanagement UND zusätzlich KS Budgetierung
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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".
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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
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Criteria for evaluation |
Final examination
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Language |
German |
Study material |
The required reading can be photocopied at the libraries of Business, Business Informatics, and Special Languages
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Changing subject? |
No |
Corresponding lecture |
(*)2CONT2N: KS Vertiefung Kostenmanagement (3 ECTS)
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Earlier variants |
They also cover the requirements of the curriculum (from - to) 2CONTMA2: KS Operative and Strategic Cost Management (2009S-2015S)
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On-site course |
Maximum number of participants |
200 |
Assignment procedure |
Assignment according to priority |
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MuSSS Linz 2019SS |
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Number obligatory dates |
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0 |
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MuSSS assistance |
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Astrid Horejs-Kainrath |
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Number participants (min/max) |
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25 /
200 |
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Course fee |
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€ 36,00 |
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Online materials and media |
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Powerpoint slides, powerpoint slides with audio commentary, exercises and sample exam including solutions. The accompanying Moodle-course can be found on JKU-Moodle. |
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Script on the onlineshop |
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Operatives und Strategisches Kostenmanagement (mit Auszügen aus Literatur), available for free at the Copy Center (Room HG004/A), available from course assignment |
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Dates |
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Day | Date | Time | Room | Topic |
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Fri | 24.05.2019 | 12:45 - 13:45 | BA 9910 | Schlussklausur | Fri | 14.06.2019 | 12:45 - 16:15 | tba | Präsenztermin | Mon | 17.06.2019 | 10:15 - 11:15 | HF003 | Klausureinsicht | Fri | 21.06.2019 | 12:45 - 13:45 | BA 9910 | Nachklausur | Mon | 08.07.2019 | 10:00 - 11:00 | HF 9905 | Einsicht Nachklausur | |
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