Cost Accounting
Courses
Reference to the description
Learning objectives
The course introduces students to management accounting and its supporting role for decision making in a business environment. The course comprises both an introduction to and application of a multitude of budgeting schemes as is outlined in the content section.
Contents
- Introduction to cost types as well as cost center and cost unit accounting.
- Full, marginal, direct, actual and budget costing.
- Process and target costing.
- Activity based costing.
Material
Lecture notes can be found in Stud.IP.
References
- Hansen, D.; Mowen, M. M.:Cost Management: accounting and control, Mason, Ohio 2006.
Additional references will be given in the lecture.
Note
In addition to the lecture exercises will be offered.