| Module name (EN): Accounting and Airline Profitability |
| Degree programme: Aviation Business (Basic), Bachelor, ASPO 01.10.2018 |
| Module code: ABBG23 |
| SAP-Submodule-No.: P410-0023 |
| Hours per semester week / Teaching method: 4V (4 hours per week) |
| ECTS credits: 5 |
| Semester: 1 |
| Mandatory course: yes |
| Language of instruction: German |
| Assessment: Written exam (90 minutes) [updated 11.10.2021] |
| Exam recurrence: The information regarding exam recurrence is found within the exam policy of the study programme (ASPO). |
| Applicability / Curricular relevance: ABBG23 (P410-0023) Aviation Business (Basic), Bachelor, ASPO 01.10.2015, semester 1, mandatory course ABBG23 (P410-0023) Aviation Business (Basic), Bachelor, ASPO 01.10.2018, semester 1, mandatory course |
| Workload: 60 class hours (= 45 clock hours) over a 15-week period. The total student study time is 150 hours (equivalent to 5 ECTS credits). There are therefore 105 hours available for class preparation and follow-up work and exam preparation. |
| Recommended prerequisites (modules): None. |
| Recommended as prerequisite for: ABBG34 Strategic Airline Management ABBG55 Sustainability in the Aviation Industry [updated 05.11.2021] |
| Module coordinator: Prof. Dr. Petra Garnjost |
| Lecturer: Prof. Wilhelm Hauser [updated 15.09.2021] |
| Learning outcomes: After successfully completing this module, students will: - be able to name the basic concepts of internal accounting and central cost types, - be able to describe the tasks of internal accounting, - be able to explain how internal cost allocation works in the cost allocation sheet, - be able to carry out cost unit accounting and short-term profit and loss accounting, - be able to apply different planning procedures, - be able to develop proposals for the organization and implementation of a route and operating result calculation for an airline. [updated 01.10.2020] |
| Module content: 1. Basic concepts of internal accounting 2. Cost element accounting 3. Cost center accounting 4. Cost object accounting 5. Short-term income statement 6. Process costs (Activity Based Costing) 7. Target costs (Target Costing) 8. Route and operating results of the airline [updated 01.10.2020] |
| Teaching methods/Media: Lecture with tutorials and numerous case studies from practice [updated 01.10.2020] |
| Recommended or required reading: - Coenenberg, A. G., Fischer, T. M., & Günther, T. (2016). Kostenrechnung und kostenanalyse. Stuttgart: Schäffer-Poeschel. - Zell, M. (2008): Kosten- und Performance Management, Gabler - Haberstock, L., Breithecker, V. (2008): Kostenrechnung I – Einführung, Erich Schmidt Verlag - Haberstock, L., Breithecker, V. (2008): Kostenrechnung II – (Grenz-) Plankostenrechnung, Erich Schmidt Verlag [updated 11.10.2021] |
[Sat Jul 2 21:56:21 CEST 2022, CKEY=air, BKEY=avg3, CID=ABBG23, LANGUAGE=en, DATE=02.07.2022]