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Cost Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2013
Module code: WIBASc315
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.
2V+2U (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: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 23.08.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIBASc315 (P450-0063) Industrial Engineering, Bachelor, ASPO 01.10.2013 , semester 3, 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):
WIBASc115 Principles of Business Administration I (BWL I)

[updated 30.12.2019]
Recommended as prerequisite for:
WIBASc-525-625-FÜ26 Planning a Production Plant
WIBASc-525-625-FÜ36 Technology and Innovation Management (English)
WIBASc-525-625-FÜ42 Design Thinking & Business Model Innovation
WIBASc-525-625-W5 Business Planning (Seminar)
WIBASc415 Controlling und Accounting

[updated 09.03.2021]
Module coordinator:
Prof. Dr. Stefan Georg
Prof. Dr. Stefan Georg

[updated 30.12.2019]
Learning outcomes:
After successfully completing this module students will:
_        know and understand the tasks and structure of operational cost accounting.
_        be able to solve (simple) problems within the cost accounting system.
_        be able to systematize cost elements and calculate the costs of the central cost elements.
_        be able to allocate internal costs and create cost estimates using different costing methods,
_        be able to carry out simple and multi-level contribution margin accounting and present their results.

[updated 23.08.2018]
Module content:
1. - Basic concepts of accounting
2. The role of cost accounting in a company
3. Settlement principles
4. Structure of cost accounting systems
5. Cost element accounting (in particular personnel costs, material costs, depreciation)
6. Cost center accounting (especially internal cost allocation)
7. Cost object accounting (in particular overhead costing, couple costing, price calculation)
8. Contribution costing (single-level and multi-level structure)
9. Other cost accounting systems
The theoretical aspects of all topics will be presented and practiced in numerous exercises.

[updated 23.08.2018]
Teaching methods/Media:
Regularly revised lecture notes will be published for this course. Georg, S.: Kosten- und Leistungsrechnung kompakt, Aachen 2011

[updated 23.08.2018]
Recommended or required reading:
_        Deimel, K. /Isemann, R./Müller, S.: Kosten- und Erlösrechnung, 2006
_        Fandel/Heuft/Paff/Pitz: Kostenrechnung, 3. Auflage, 2009.
_        Haberstock, L.: Kostenrechnung I, Berlin 2008.
_        Langenbeck, J.: Kosten- und Leistungsrechnung, 2. Auflage, 2011.
_        Olfert, K.: Kostenrechnung, 16. Auflage, 2008.
_        Plinke, W: Industrielle Kostenrechnung, 7. Auflage, 2007.
_        Schmidt, A.: Kostenrechnung, 5. Auflage, 2008.

[updated 23.08.2018]
[Thu Jun 13 08:56:45 CEST 2024, CKEY=wwxk, BKEY=wi2, CID=WIBASc315, LANGUAGE=en, DATE=13.06.2024]