733312 Management accounting

Lecture and exercise
Semester hours
Lecturer (assistant)
Breuer, Guenter
Offered in
Wintersemester 2022/23
Languages of instruction


Objectives, nature and tasks of cost accounting; terminology of costs; delimitation expenses-costs, revenues-performance; additional costs, additional performance; direct and indirect costs; direct costs and overhead costs; cost centre accounting; master summary sheet; settlement of internal activities; unit cost accounting, costing and costing methods; performance accounting; operating statement; ratios of cost and performance accounting. Cost accounting systems; activity-based costing; standard costing, marginal costing; variance and cause analysis; calculation of cost elements. Linear programming. Strategic and operative controlling. Strategic cost management and future tendencies (target costing, lifecycle costing, benchmark costing, ...). Special problems of cost accounting and valuation in forestry and UBRM (growing stock, non-market benefits, etc.).

Objective (expected results of study and acquired competences)

With this course the students should be enabled to implement practically approved methods of cost accounting and costing, especially to carry out cost accounting, valuation and costing tasks independently and to apply correctly as well as to interpret results of actual cost, planned cost and standard cost accounting in a specific way.
You can find more details like the schedule or information about exams on the course-page in BOKUonline.