htw saar QR-encoded URL
Back to Main Page Choose Module Version:
emphasize objectives XML-Code


Cost Analyses and Control

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Analyses and Control
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Master, ASPO 01.10.2019
Module code: WiMb19WW101
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.
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: no
Language of instruction:
Tests (question catalogue) as a prerequisite for admission to the final assignment

[updated 08.05.2023]
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).
The total student study time for this course is 150 hours.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Stefan Georg
Prof. Dr. Stefan Georg

[updated 21.03.2020]
Learning outcomes:
After successfully completing this module students will:
•        be able to determine cost structures and data as they relate 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
Operational cost management
•        Procurement cost management
•        Personnel cost management
•        Inventory cost management
•        Energy cost management
•        Logistics cost management
•        Advertising cost management
•        Project cost management
Strategic cost management:
•        Fixed cost management
•        Target cost management
•        Process cost management
•        Lifecycle cost management

[updated 08.05.2023]
Teaching methods/Media:
•        Expert talks and discussions
•        The following book will be made available 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, 2014.
•        Kremin-Buch, B.: Strategisches Kostenmanagement, Gabler, 2012.
•        Schwarzmaier, U./Mayr, Chr.: Übungsbuch Controlling, Kiehl, 2018.

[updated 08.05.2023]
[Fri Jun 14 10:01:00 CEST 2024, CKEY=wkuk, BKEY=wtm, CID=WiMb19WW101, LANGUAGE=en, DATE=14.06.2024]