Cost Accounting

What it is about

You will learn the fundamentals of managerial cost accounting and how to apply them. The module covers cost accounting methods such as job costing, activity-based costing, and process costing as well as cost allocation, inventory valuation, capacity analysis and cost behavior. By the end you can select appropriate procedures and apply them to practical cost accounting problems.

What you will be able to do

• Recall and understand the basic concepts of managerial cost accounting systems
• analyze real accounting questions
• evaluate and apply different cost accounting tools

What the module consists of

• VorlesungIntroduction to concepts, interactive application in plenary and literature discussion
• ÜbungSolving problems, problem sets and case studies for deepening

Teaching method

• Präsentation/VortragConveying the theoretical concepts
• Interaktive Fallbearbeitung in der VorlesungApplication and discussion of the concepts
• Übungsaufgaben und Case StudiesDeepening and practical application of the knowledge
• LiteraturarbeitSupplement and basis for discussions