Module ID number

WIW-BWL-KER6-M-1

Module coordinator

Prof. Dr. Volker Lingnau

Teaching staff

Daniel Simon, M.Sc.

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.

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:

None

Prerequisite for the award of credit points::

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

Grading:

100% exam

Weighting in the overall grading:

See Examination regulations, annex 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.