733102 Cost accounting
This page is available under these URLs:
- Semester hours
- Lecturer (assistant)
- Offered in
- Sommersemester 2023
- Languages of instruction
1. Balance sheets: introduction and definitions; features of balance sheets; types of balance sheets; financial ratios (liquidity analysis, break-even analysis, investment analysis, etc.).
2. Cost accounting: introduction and definitions; cost centre accounting; product cost accounting; allocation issues with certain types of costs; internal cost allocation; marginal costing, opportunity costs; normal costing; planned cost calculation
- Objective (expected results of study and acquired competences)
Basic understanding of balance sheet analysis and cost accounting.
You can find more details like the schedule or information about exams on the course-page in BOKUonline.