MLU
Lecture: Cost Accounting - Details
You are not logged in.

General information

Semester SS 2021
Current number of participants 91
Home institute BWL, insb. Unternehmensethik und Controlling
Courses type Lecture in category Offizielle Lehrveranstaltungen
Next date Mon , 10.05.2021 10:30 - 12:00
SWS 2
ECTS points 5

Course location / Course dates

n.a Monday: 10:30 - 12:00, weekly

Module assignments

Comment/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.

Content:
1. An Introduction to Management Accounting, Cost Terms and Purposes
2. Job Costing
3. Activity-Based Costing
4. Process Costing
5. Allocation of Support-Department Costs
6. Inventory Costing
7. Determining How Costs Behave
8. Cost-Volume-Profit Analysis
9. Decision Making and Relevant Information