Page du cours ✏️

Management Accounting

FBW123

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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)

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Crédits ECTS

5

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Langue d'enseignement

Deutsch

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Langue d'examen

Deutsch

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Langue des supports pédagogiques

Deutsch

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Acquis d'apprentissage fondamentaux

• 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. )

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Acquis d'apprentissage terminaux

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Catégorie de cours

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Entité de gestion (faculté)

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