Cost and Management Accounting
B.WIWI-BWL.0002
Note
The course is offered in summer semester 2025 by Prof. Dr. Wolff. For further information, please refer to the Chair of Management and Controlling.
Lecturers:
Prof. Dr. Stefan Dierkes
Prof. Dr. Michael Wolff
Target Group:
Bachelor students of the Faculty of Economics
Learning Outcomes:
After successfully completing this course, the students have knowledge about general tasks, basic concepts and instruments of Cost and Management Accounting. Furthermore, the students are familiar with managerial benefits of Cost and Management Accounting at solving planning-, monitoring- and controlling tasks. Primarily, the students possess competencies regarding the conception, development and application of operative cost accounting systems.
Brief Overview
| Category | Details |
|---|---|
| Offering frequency | Every winter semester |
| Type of course | Lecture and exercise |
| Format | In class |
| Recommended prior knowledge | B.WIWI-OPH.0005 Financial Statements |
| Type of examination | Written exam (90 min) |
| Credits | 6 ECTS |
| Language | German |
Schedule
| Dates | Description |
|---|---|
| 30.10.2025 - 12.02.2026 | Course period WS 25/26 |
| thursdays, 14.15 - 15.45 (ZHG 011) Exchange of lecture and exercise on December 4 and December 8 | Lecture |
| mondays, 10.15 - 11.45 (ZHG 008) Starting: November 10 Exchange of lecture and exercise on December 4 and December 8 | Exercise |
| Thursday, 19.02.2026 | Exam |
| Friday, 19.06.2026 | Resit exam |
