Cost Accounting (4 LP)

Kosten- und Erlösrechnung

Module ID number

Module coordinator

Teaching staff

WIW-BWL-KER6-M-1

Prof. Dr. Volker Lingnau

Dipl.-Wirtsch.-Ing. Yannik Seewald

ECTS credits:

Workload:

Duration

Interval

Recommended study term:

4

120

1 term

annual

See: recommended study plan

Courses:

Compulsory courses (P) must be completed. Compulsory optional courses (W)

Comp.

CHW

Contact hours

Self-study hours

Language

Term

credits

WIW-BWL-KER-V-1

Lecture cost accounting

P

2

30

60

DE

WS

3

WIW-BWL-KER-U-1

Exercise cost accounting

P

1

15

15

DE

WS

1

Content:

Lecture cost accounting (WIW-BWL-KER-V-1):

·         Management accounting, business management, management control systems

·         Principles of cost theory

·         Basics of cost planning of marginal cost accounting

·         Planning of the primary costs within the framework of marginal costing

·         Planning of the secondary and tertiary costs within the framework of marginal costing

·         Cost control of marginal cost accounting

·         Planning of German activity based costing (Prozesskostenrechnung)

·         Cost and revenue accounting as an instrument of information systems

·         Plan calculations

·         Revenue planning and revenue control of marginal cost accounting

·         Result planning and result control of marginal cost accounting

 

Exercise cost accounting (WIW-BWL-KER-U-1):

The exercise will illustrate the theoretical adaption from the lecture to specific questionings based on selected exercises.

Competences and targeted learning outcomes:

 

With the successful completion of the module, the students will have the ability

·         to describe the principles of the cost theory, especially the basics of cost accounting as a management accounting tools,

·         to determine the scientific background and to express the practical application fields,

·         to explain the characteristics of marginal costing and implement marginal costing systems based on practical problems by calculating primary, secondary and tertiary costs and calculation rates as well as performing cost control, revenue planning, revenue control and plan calculation within the framework of marginal costing,

·         to compare the extensions and the complements of planned marginal cost accounting,

·         to evaluate the possible applications of the German activity based costing (Prozesskostenrechnung)

·         to sum up the principles of the stakeholder specific management accounting concept,

·         to describe the principles and the approach of activity based costing

·         to build up and examine the activity based costing as an instrument of the information system.

Recommended or compulsory prerequisites:

Prerequisite for the award of credit points::

None

The content of the module will be tested with a 90-minutes, written, graded exam.

Grading:

Weighting in the overall grading:

100% exam

See Examination regulations, annex 1

Literature and learning material:

 

Basic literature:

·         Hoitsch, H-J. / Lingnau, V. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung, 6. Aufl., Berlin et al. 2007. 

·         Lingnau, V. / Schmitz, H. (2005): Kosten- und Erlösrechnung: Das Arbeitsbuch, 4. Aufl., Berlin et al. 2005.

Alternative literature:

·         Kilger, W. /  Pampel, J. /  Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. Aufl., Wiesbaden 2012. 

·         Haberstock, L. (2008): Kostenrechnung I. Einführung: mit Fragen, Aufgaben und Lösungen, 13., Aufl., Berlin 2008. 

·         Haberstock, L. (2008): Kostenrechnung II. (Grenz-)Plankostenrechnung: mit Fragen, Aufgaben und Lösungen, 10. Aufl., Berlin 2008.

 

Additional exercise cost accounting (WIW-BWL-KER-E-1):

Basic literature:

·         Hoitsch, H-J. / Lingnau, V. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung, 6. Aufl., Berlin et al. 2007. 

·         Lingnau, V. / Schmitz, H. (2005): Kosten- und Erlösrechnung: Das Arbeitsbuch, 4. Aufl., Berlin et al. 2005.

Alternative literature:

·         Kilger, W. /  Pampel, J. /  Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. Aufl., Wiesbaden 2012. 

·         Haberstock, L. (2008): Kostenrechnung I. Einführung: mit Fragen, Aufgaben und Lösungen, 13., Aufl., Berlin 2008. 

·         Haberstock, L. (2008): Kostenrechnung II. (Grenz-)Plankostenrechnung: mit Fragen, Aufgaben und Lösungen, 10. Aufl., Berlin 2008.

·         Schweitzer, M. / Küpper, H.-U. / Friedl, G. / Hofmann, C. / Pedell, B. (2016): Systeme der Kosten- und Erlösrechnung, 11., überarbeitete und erweiterte Aufl., München 2016.

 

The material for the exercise will be provided.

The module may be part of the following degree programs:

 

Department of Business Studies and Economics

 

Compulsory

Compulsory optional

elective

BWL

BWL tQ

WI

 

Degree programs offered by other department (only with cooperation agreement)

 

 

Compulsory

Compulsory optional

elective

Wirtschaftsmathematik Bachelor

 

 

 

No access for students in degree programs not mentioned above!

Cost Accounting (6 LP)

Kosten- und Erlösrechnung

Module ID number

Module coordinator

Teaching staff

WIW-BWL-KER6-M-1

Prof. Dr. Volker Lingnau

Dipl.-Wirtsch.-Ing. Yannik Seewald

ECTS credits:

Workload:

Duration

Interval

Recommended study term:

6

180

1 term

annual

See: recommended study plan

Courses:

Compulsory courses (P) must be completed. Compulsory optional courses (W)

Comp.

CHW

Contact hours

Self-study hours

Language

Term

credits

WIW-BWL-KER-V-1

Lecture cost accounting

P

2

30

60

DE

WS

3

WIW-BWL-KER-U-1

Exercise cost accounting

P

1

15

15

DE

WS

1

WIW-BWL-KER-E-1

Additional exercise cost accounting

P

2

30

20

DE

WS

2

Content:

Lecture cost accounting (WIW-BWL-KER-V-1):

·         Management accounting, business management, management control systems

·         Principles of cost theory

·         Basics of cost planning of marginal cost accounting

·         Planning of the primary costs within the framework of marginal costing

·         Planning of the secondary and tertiary costs within the framework of marginal costing

·         Cost control of marginal cost accounting

·         Planning of German activity based costing (Prozesskostenrechnung)

·         Cost and revenue accounting as an instrument of information systems

·         Plan calculations

·         Revenue planning and revenue control of marginal cost accounting

·         Result planning and result control of marginal cost accounting

 

Additional exercise cost accounting (WIW-BWL-KER-E-1):

During the additional exercise further topics of cost and revenue accounting will be imparted:

·         Cost and revenue terms

·         Distinctions between cost and revenue accounting to other management accountings

·         Several cost assignment principles

·         Procedures of cost planning

·         Basics of cost theory

 

Exercise cost accounting (WIW-BWL-KER-U-1):

The exercise will illustrate the theoretical adaption from the lecture to specific questionings based on selected exercises.

Competences and targeted learning outcomes:

 

With the successful completion of the module, the students will have the ability

·         to describe the principles of the cost theory, especially the basics of cost accounting as a management accounting tools,

·         to determine the scientific background and to express the practical application fields,

·         to explain the characteristics of marginal costing and implement marginal costing systems based on practical problems by calculating primary, secondary and tertiary costs and calculation rates as well as performing cost control, revenue planning, revenue control and plan calculation within the framework of marginal costing,

·         to compare the extensions and the complements of planned marginal cost accounting,

·         to evaluate the possible applications of the German activity based costing (Prozesskostenrechnung)

·         to describe the principles and the approach of activity based costing

·         to build up and examine the activity based costing as an instrument of the information system.

Recommended or compulsory prerequisites:

Prerequisite for the award of credit points::

None

The content of the module will be tested with a 120-minutes, written, graded exam.

Grading:

Weighting in the overall grading:

100% exam

See Examination regulations, annex 1

Literature and learning material:

 

Basic literature:

·         Hoitsch, H-J. / Lingnau, V. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung, 6. Aufl., Berlin et al. 2007. 

·         Lingnau, V. / Schmitz, H. (2005): Kosten- und Erlösrechnung: Das Arbeitsbuch, 4. Aufl., Berlin et al. 2005.

Alternative literature:

·         Kilger, W. /  Pampel, J. /  Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. Aufl., Wiesbaden 2012. 

·         Haberstock, L. (2008): Kostenrechnung I. Einführung: mit Fragen, Aufgaben und Lösungen, 13., Aufl., Berlin 2008. 

·         Haberstock, L. (2008): Kostenrechnung II. (Grenz-)Plankostenrechnung: mit Fragen, Aufgaben und Lösungen, 10. Aufl., Berlin 2008.

 

Additional exercise cost accounting (WIW-BWL-KER-E-1):

Basic literature:

·         Hoitsch, H-J. / Lingnau, V. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung, 6. Aufl., Berlin et al. 2007. 

·         Lingnau, V. / Schmitz, H. (2005): Kosten- und Erlösrechnung: Das Arbeitsbuch, 4. Aufl., Berlin et al. 2005.

Alternative literature:

·         Kilger, W. /  Pampel, J. /  Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. Aufl., Wiesbaden 2012. 

·         Haberstock, L. (2008): Kostenrechnung I. Einführung: mit Fragen, Aufgaben und Lösungen, 13., Aufl., Berlin 2008. 

·         Haberstock, L. (2008): Kostenrechnung II. (Grenz-)Plankostenrechnung: mit Fragen, Aufgaben und Lösungen, 10. Aufl., Berlin 2008.

·         Schweitzer, M. / Küpper, H.-U. / Friedl, G. / Hofmann, C. / Pedell, B. (2016): Systeme der Kosten- und Erlösrechnung, 11., überarbeitete und erweiterte Aufl., München 2016.

 

The material for the exercise will be provided.

The module may be part of the following degree programs:

 

Department of Business Studies and Economics

 

Compulsory

Compulsory optional

elective

BWL

BWL tQ

WI

 

Degree programs offered by other department (only with cooperation agreement)

 

 

Compulsory

Compulsory optional

elective

 

 

 

 

No access for students in degree programs not mentioned above!

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