Management Accounting (for the last time in winter term 2023/24)

The course is held in every winter term with bi-weekly lectures during the whole semester and with weekly exercises in the second half of the semester. More information about formal issues (e.g., the start of and the registration for exercise groups) will be provided in the first lecture.

At the end of the course, students know and are able to apply the basic principles, concepts and methods of management accounting, in particular regarding cost accounting, cost management and investment appraisal.

• Introduction to management accounting
• Cost accounting: basics, cost-type accounting, cost center accounting, product cost accounting, cost accounting concepts
• Investment appraisal: basics, dynamic methods, additional fields and models of IA-application
• Cost management instruments

Dr. A. Schmidt

Written examination

ERASMUS students: See Hinweise für ERASMUS-Studierende (Deutsch) or Notes for ERASMUS students (English)