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Cost Control & Analysis

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Control & Analysis
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Master, ASPO 01.04.2022
Module code: WIM22-WPM-W-403
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.
4PA (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: 5
Mandatory course: no
Language of instruction:

[updated 08.05.2023]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIM22-WPM-W-403 (P450-0248) Industrial Engineering, Master, ASPO 01.04.2022 , semester 5, optional 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 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Stefan Georg
Prof. Dr. Stefan Georg

[updated 21.07.2022]
Learning outcomes:
After successfully completing this module students will:
•        be able to determine cost structures and data with regard to an operational functional area,
•        be able to derive typical problems from the field of cost management,
•        be able to apply methods for operational cost control and cost analysis,
•        be able to apply methods for operational cost control and cost analysis,

[updated 08.05.2023]
Module content:
Basics of Cost Management
Strategic cost management:
•        Fixed cost management
•        Target cost management
•        Process cost management
•        Lifecycle cost management
Operational cost management
•        Procurement cost management
•        Personnel cost management
•        Inventory cost management
•        Energy cost management
•        Logistics cost management
•        Marketing costs management
•        Distribution cost management
•        Advertising cost management
•        Project cost management

[updated 08.05.2023]
Teaching methods/Media:
•        Expert talks and discussions
•        The following book is recommended for the course: Cut! Rezepte für ein wirkungsvolles Kostenmanagement (Georg, S., Verlag Vahlen, ISBN 978-3-8006-5114-6).

[updated 08.05.2023]
Recommended or required reading:
•        Georg, S: Kostensteuerung und Kostenanalyse, Onlinequelle:
•        Joos, T.: Controlling, Kostenrechnung und Kostenmanagement, Springer Gabler, neuste Auflage.
•        Kremin-Buch, B.: Strategisches Kostenmanagement, Gabler, neuste Auflage.
•        Schwarzmaier, U./Mayr, Chr.: Übungsbuch Controlling, Kiehl, neuste Auflage.

[updated 08.05.2023]
[Wed May 29 13:43:05 CEST 2024, CKEY=wkxk, BKEY=wim3, CID=WIM22-WPM-W-403, LANGUAGE=en, DATE=29.05.2024]