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Chair of Management Accounting and Control
Management Accounting and Control
Chair of Management Accounting and Control 

Resource Efficiency from an Economic Perspective

Semester
The course is held in every winter term.
Objectives
Participants become acquainted with management view on resources and resource efficiency and they acquire specific knowledge in particular with regard to methods of management accounting and cost management.
Content
Firstly, the course provides an overview of the integration of resources and resource efficiency in management theory. Thereafter, basing on the discipline-specific terms of resources and efficiency, methods of management accounting are presented which enable the determination and analysis of resource demand and, thus, also support the evaluation and controlling of resource efficiency. Specific topics are, among others:
  • Resources and resource efficiency in management theory
  • Production and cost theory
  • Cost accounting
  • Investment appraisal
  • Selected approaches of cost management
Contact person
Assessments
Written examination

ERASMUS students: See Notes for ERASMUS students
Access to the course documents and enrollment

The access to the course documents and the enrollment for the exercise groups is possible via the platform OPAL. Please use the following Link to OPAL.