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Management Accounting
FBW123
Description
  • Cost type accounting (basic costs, imputed depreciation, imputed interest, imputed risk, imputed entrepreneurial wage, imputed rent)
  • Cost center accounting (cost center formation, cost center plan, operational accounting sheet, primary cost and secondary cost allocation)
  • Unit costing (e.g. division costing, equivalence number costing, overhead costing, machine hour rate costing)
  • Cost unit time accounting (total cost method, cost of sales method)
  • Full cost accounting
  • Partial costing (single-stage contribution margin accounting, multi-stage contribution margin accounting)
ECTS credits
5
Teaching Language
Deutsch
Exam Language
Deutsch
Support Materials Language
Deutsch
Basic Learning Outcomes
  • Basic of business and management knowledge of enterprise, institutional and juridical framework of enterprises, legislation and management of companies.
    (AE4 - IEB - Basic of business and management knowledge of enterprise, institutional and juridical framework of enterprises, legislation and management of companies.)
  • Ability to recognize ethical and professional responsibilities in engineering situations and make informed judgments, which must consider the impact of engineering solutions in global, economic, environmental, and societal contexts
    (AL2 - IEB - Ability to recognize ethical and professional responsibilities in engineering situations and make informed judgments, which must consider the impact of engineering solutions in global, economic, environmental, and societal contexts)
  • Interpret financial information and apply the different cost models for business decision making. 
    (CE5 - IEB - Interpret financial information and apply the different cost models for business decision making. )
Final Learning Outcomes
Course categorized
Managing Entity (faculty)