733102 Cost accounting


Type
Lecture
Semester hours
2
Lecturer (assistant)
Breuer, Guenter
Organisation
Offered in
Sommersemester 2023
Languages of instruction
Deutsch

Content

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.