Cost and Management Accounting
- Course B.WIWI-BWL.0002 -
|Offering frequency||every winter semester|
|Type of event||Lecture and tutorial|
|Recommended prior knowledge||B.WIWI-OPH.0005 Financial Accounting|
|Prüfungsleistung||Klausur (90 min)|
|Prerequisite for participation||none|
|Lecturer||Prof. Dr. Michael Wolff|
|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.
- Cost and activity accounting as an element of internal management accounting
- Calculation of the costs of product units
- Calculation of the output of product units
- Imputative period income statement
- Development lines of cost and activity accounting
During the accompanying tutorial, students will deepen and broaden the knowledge and skills acquired in the lecture.
- 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.