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Cost Accounting and Controlling

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting and Controlling
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2017
Module code: BBABW-210
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: 2
Mandatory course: yes
Language of instruction:
Written exam (90 min., can be repeated semesterly)

[updated 25.05.2021]
Exam recurrence:
The information regarding exam recurrence is found within the exam policy of the study programme (ASPO).
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 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

[updated 07.04.2021]
Recommended as prerequisite for:
BBABW-520 Annual Accounts and Corporate Taxation

[updated 29.09.2021]
Module coordinator:
Prof. Dr. Michael Zell
Lecturer: Prof. Dr. Michael Zell

[updated 01.10.2016]
Learning outcomes:
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.
Cost accounting:

[updated 25.05.2021]
Module content:
- 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

[updated 25.05.2021]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 25.05.2021]
Recommended or required reading:
Reference books (always the latest edition):
Cost accounting:
- 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.
Trade journals:
- Controlling & Management Review
- Controlling
- Controller Magazin

[updated 25.05.2021]
[Wed May 22 11:17:01 CEST 2024, CKEY=wkuc, BKEY=wbb2, CID=BBABW-210, LANGUAGE=en, DATE=22.05.2024]