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Accounting and Airline Profitability

Module name (EN):
Name of module in study programme. It should be precise and clear.
Accounting and Airline Profitability
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Aviation Business (Basic), Bachelor, ASPO 01.10.2018
Module code: ABBG23
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 1
Mandatory course: yes
Language of instruction:
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:
All study programs (with year of the version of study regulations) containing the course.

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 of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
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):
Recommended as prerequisite for:
ABBG34 Strategic Airline Management
ABBG55 Sustainability in the Aviation Industry

[updated 05.11.2021]
Module coordinator:
Prof. Dr. Petra Garnjost
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 Dec 10 05:46:36 CET 2022, CKEY=air, BKEY=avg3, CID=ABBG23, LANGUAGE=en, DATE=10.12.2022]