733102 Cost accounting
- Type
- Lecture
- Semester hours
- 2
- Lecturer (assistant)
- 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.