|Module name (EN): Cost Accounting and Controlling|
|Degree programme: Business Administration, Bachelor, ASPO 01.10.2017|
|Module code: BBABW-210|
|Hours per semester week / Teaching method: 4V (4 hours per week)|
|ECTS credits: 5|
|Mandatory course: yes|
|Language of instruction:
Written exam (90 min., can be repeated semesterly)
The information regarding exam recurrence is found within the exam policy of the study programme (ASPO).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 130 hours (equivalent to 5 ECTS credits).
There are therefore 85 hours available for class preparation and follow-up work and exam preparation.
|Recommended prerequisites (modules):
BBABW-120 Bookkeeping and Accounting
|Recommended as prerequisite for:
BBABW-520 Annual Accounts and Corporate Taxation
Prof. Dr. Michael Zell
|Lecturer: Prof. Dr. Michael Zell
After successfully completing this module, students will:
- be able to explain the basic concepts of accounting and to distinguish cost accounting from accounting,
- be familiar with the basics and premises of cost accounting and be able to explain the basic cost accounting process,
- understand the main sub-processes of determining cost elements and allocating costs to cost centers, as well as the main procedures for costing and profitability analysis,
- be able to explain the basic idea and main tasks of controlling,
- be familiar with the most important controlling KPIs and performance management systems,
- understand the complex planning, forecasting and control processes in a company,
- be familiar with the main approaches to cost management and the management of critical situations.
- be able to apply their basic knowledge to practical questions, e.g. in the form of exercises and case studies.
- Principles and basic concepts of accounting
- Principles of cost accounting
- Cost element accounting
- Cost center accounting
- Cost object accounting (calculation, profit and loss accounting)
- Basic terms and principles of controlling
- Key performance indicators and performance management
- Planning and control
- Cost and crisis management
Lecture with exercises and case studies
|Recommended or required reading:
Reference books (always the latest edition):
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, Herne.
- Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, Wiesbaden.
- Walter, W.G., Wünsche, I.: Einführung in die moderne Kostenrechnung, Wiesbaden.
- Zell, M.: Kosten- und Performance Management, Wiesbaden.
- Horváth, P., Gleich, R., Seiter, M.: Controlling, München.
- Reichmann, T., Kißler, M., Baumöl, U.: Controlling mit Kennzahlen, München.
- Weber, J., Schäffer, U.: Einführung in das Controlling, Stuttgart.
- Zell, M.: Kosten- und Performance-Management, Wiesbaden.
- Controlling & Management Review
- Controller Magazin
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