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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)

Crédits ECTS
5

Langue d'enseignement
Deutsch

Langue d'examen
Deutsch

Langue des supports pédagogiques
Deutsch

Acquis d'apprentissage fondamentaux
AE4 - IEB/AL2 - IEB/CE5 - IEB

Entité de gestion (faculté)