Cost and Management Accounting
- Course B.WIWI-BWL.0002 -

Course for Bachelor's degree programs
Brief overview
Was? Wie?
Offering frequency every winter semester
Type of event Lecture and tutorial
Recommended prior knowledge B.WIWI-OPH.0005 Financial Accounting
Prüfungsleistung Klausur (90 min)
Credits 6
Teaching format Live
Prerequisite for participation none
Lecturer Prof. Dr. Michael Wolff

Overview of the most important dates
What? When?
Lecture No lecture in the SuSe
Tutorial view StudIP course
Exam Friday, 09.06.23, 12:30 - 14:00


In the lecture, students should gain an understanding of the objectives of internal management accounting and the information interests of the planning, managing and controlling persons in companies. Students will become familiar with methods and procedures of internal management accounting and apply them to specific decision-making problems.

  1. Cost and activity accounting as an element of internal management accounting
  2. Calculation of the costs of product units
  3. Calculation of the output of product units
  4. Imputative period income statement
  5. Development lines of cost and activity accounting

During the accompanying tutorial, students will deepen and broaden the knowledge and skills acquired in the lecture.

Further information

  • The registration for the exam until 7 days before the exam date on FlexNow
  • Further information and materials for the lecture and exercise can be found on Stud.IP

  • Students must demonstrate basic knowledge of internal management accounting.
  • This implies that students must have a theoretical understanding of the concept, structure and application of the basic tools of internal management accounting.
  • In addition, they must be able to apply the instruments of internal corporate accounting to case studies and tasks and assess them with regard to their suitability for solving management tasks.