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- Management Accounting
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FBW123
- Description
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- 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)
- Crédits ECTS
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5
- Langue d'enseignement
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Deutsch
- Langue d'examen
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Deutsch
- Langue des supports pédagogiques
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Deutsch
- Acquis d'apprentissage fondamentaux
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AE4 - IEB/AL2 - IEB/CE5 - IEB
- Entité de gestion (faculté)
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