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Content

Course Cost Management

Organizers winter term 2010/11

282.004 (MUSSS-LVA): MMag.a Judith Frei
282.005: Mag.a Waltraud Öller
282.006 (MUSSS-LVA): MMag.a Judith Frei
282.007: Mag. Michael Nemetz
282.008: MMag.a Judith Frei
282.012: MMag.a Judith Frei
282.014: MMag.a Judith Frei

Qualifications

Course Cost Accounting

Offered

Each term, 2 ECTS

Dates

See KUSSS

Material

Script and examples will be available in KUSSS.
Literature can be copied in the Library for Business, Business Informatics, and Special Languages (Management Centre, 2nd floor).

Exam information

Exam: 17.01.2011, 17:15 – 18:00
Resit: 21.02.2011, 17:15 – 18:00

Service offer

Forum in KUSSS

Questions

By E-mail to the organizers

Objectives

Knowledge of basic methods for corporate performance calculation and cost control

Content

Differentiation between external and internal corporate accounting
Functions and objectives of cost and performance accounting
Full and direct costing (in-depth)
Planned cost accounting and deviation analysis
Activity-based accounting
Target costing