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Position Indication:

Content

Course Operational and Strategic Cost Management (2CONTMA2)

Organizer

Dr.in Birgit Grüb, Mag. Michael Nemetz

Qualifications

Course Budgeting

Offered

Each term, 3 ECTS

Dates

See KUSSS

Material

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

Assessment

Exams
First exam: 10.11.2010, 17:15 – 18:00, HS 1, HS 10
Inspection and copying: tba
Second exam: 12.01.2011, 19:00 – 19:45, HS 1, HS 10
Inspection and copying: tba

Questions

By E-mail to the organizers

Objectives

Students should learn about modern methods of cost controlling and about current possibilities of strategic cost management. The target audience are students who choose the major "Controlling and Management Accounting".

Content

Fundamentals of operative and strategic cost management
Selected methods of operative cost management (e.g. standard cost accounting)
Selected methods of strategic cost management (e.g. life cycle costing, activity-based costing, target costing)Fundamentals of performance measurement