[ 572MAACOPEK15 ] KS Operative and Strategic Cost Management

(*) 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)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
This course is additionally offered in the following versions:
MuSSS Linz    
MuSSS Linz 2020SS
Number obligatory dates     0    
MuSSS assistance     Astrid Horejs    
Number participants (min/max)     25 / 200    
Course fee     € 36,00    
Online materials and media    

Powerpoint slides, powerpoint slides with audio commentary, exercises and sample exam including solutions. The accompanying Moodle-course can be found on JKU-Moodle.

Script on the onlineshop     Operatives und Strategisches Kostenmanagement (mit Auszügen aus Literatur), available for free at the Copy Center (Room HG004/A), available from 17 Feb 2020    
Fri22.05.202012:45 - 16:15Online-Fragestunde via Zoom
Fri05.06.202017:15 - 18:15tbaSchlussklausur
Fri19.06.202012:45 - 16:15HS 9Präsenztermin
Fri26.06.202017:15 - 18:15tbaNachklausur