5106570: Cost Accounting

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Semester:SS 21
Scheduled in semester:4
Semester Hours per Week / Contact Hours:30.0 L / 22.5 h
Self-directed study time:67.5 h

Module coordination/Lecturers


Bachelor's degree programme in Business Administration (01.09.2012)


Basics in cost accounting (functions und structure), theory of costs and structures of costs (classification by attribution to units of output, classification of costs by capacity volume variance, classification und valuation of activities), systems of cost accounting, full cost accounting, cost type accounting (functions and structure, schema for transition from expenses to costs), cost centre accounting (functions and determination of cost centres, expense distribution sheet clearing of primary or secondary costs centres, determination of overhead rates), product cost accounting (cost unit accounting as job costing, as process costing or as joint costing, cost unit period accounting), direct costing (high-low points method, cost splitting), cost accounting schema, direct costing (as unit costing versus as period costing), level-by-level covering of fixed costs, budgeted costs und activity costing, decision making, accounting ratios, transition to controlling.


    • Know the most important costing methods and basic types of decision-making processes.
    • Understand the most important systems of cost accounting, explain the operating modes of full costing and marginal costing, explain the theoretical basics of decisions, describe the most important calculation processes.
    • Calculate operational transfer forms, cost allocation sheets, calculations, contribution margins mathematically and graphically, Break-Even-Points, Cash flow zones, profit zones, management success.
    • Analyze business transactions, take decisions on effectiveness and efficiency of gradual contribution margin calculation, analyze Break-Even-Points and contribution margin zones, exercise deviation analyses.
    • Develop new cost allocation sheets and holistic contribution margin systems, construct overall positions in profit/loss-graphs.
    • Evaluate production processes and assess their advantageousness, asses the advantageousness of entrepreneurial decisons, such as make-or-buy decisions, capacity expansions, lower price limits, acceptance of additional orders, optimal production in one bottleneck etc.
    • Reproduce basic types of cost accounting techniques, present different types of costs, cost centers and cost objects.
    • Explain and interpret the assumptions of these models.
    • Apply basic models in the field of cost accounting in new situations, calculate Break-Even-Points as measures for risks and opportunities.
    • Compare alternative forms of production and forms of sourcing, identify similarities.
    • Capture the concepts of calculation in cost accounting, as well as the evaluation through budget figures.
    • Assess, whether particular valuation models are applicable in certain situations and choose appropriate models in ideal-typical situations.
    • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
    • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
    • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
    • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
    • Represent and justify their own suggested solutions during criticism by the lecturer or fellow students (ability to accept criticism).
    • Perceive their own learning ability and willingness to learn.
    • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
    • Take on responsibility through self-discipline, flexibility and target orientation.
    • Are characterized by their full commitment, duteousness and reliability.
    • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.

Admission Requirements

All contents of the modules Financial Accounting and Balancing of Accounts.