Intendierte Lernergebnisse
The students will be enabled to understand the concepts of Management and Cost Accountingversed of the basic concepts and processes in determination of cost and benefits of business activitiesenabled to apply the techniques of cost accountingable to analyze and evaluate information for basic cost analysis, planning, control and decision makingable to solve simple cases
Lehrmethodik inkl. Einsatz von eLearning-Tools
Lecture, cases and discussion in classroomBlended-learning content
Inhalt/e
1.The Concepts of Management, Accounting, and Control; role of Controllers2.Contrasting Management Accounting and Financial Accounting3.Trends in Management Accounting and Control4.Cost Terms and Cost Concepts5.The Basic Structure of a Cost Accounting System6.Cost Type Accounting7.Cost Center Accounting8.Cost Unit Accounting (Product Costing)9.Absorption Costing versus Variable Costing10.Cost-volume-profit analysis (break-even-analysis)11.Cost Accounting vs Cost Management12.Prepare for the exam
Literatur
Taschner, Andreas, and Michel Charifzadeh. Management and Cost Accounting: tools and concepts in a Central European context. John Wiley & Sons, 2016.Charifzadeh, Michel/Andreas Taschner. Management accounting and control: tools and concepts in a Central European context. John Wiley & Sons, 2017.