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Contents

In the lecture, students should gain an understanding of the objectives of internal corporate accounting and the informational needs of planning, managing, and controlling personnel in companies. Students should learn methods and procedures of internal corporate accounting and apply them to specific decision-making problems.

• Cost and performance accounting as an element of internal corporate accounting


• Calculation of product unit costs


• Calculation of product unit performance


• Imputed period profit calculation


• Development trends in cost and performance accounting

In the accompanying tutorial, students deepen and expand the knowledge and skills acquired in the lecture.

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Organizational Matters

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  Registration
  
  
  
  

  
  

  
  
  • Registration for the exam up to 7 days before the exam date on FlexNow.
  
  
  • Further information and materials for the lecture and tutorial can be found on Stud.IP.
  
  

  
  

  
  
  
  


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  Examination Modalities
  
  
  
  

  
  

  
  
  • Students must demonstrate a fundamental understanding of internal corporate accounting.
  
  
  • This includes understanding the concept, structure, and application of the basic instruments of internal corporate accounting theoretically.
  
  
  • Moreover, they must be able to apply the instruments of internal corporate accounting in case studies and tasks, and evaluate their suitability for solving management tasks.