General information:
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Important information regarding the current corona situation and the resulting restrictions regarding attendance:
The recordings of the lectures and exercises from the previous year are made available on Lecturio.
Question & Answer sessions for both the lecture and the exercises will be offered at the originally planned time slots.
Guest lectures will take place in face-to-face form whenever possible.
Further information will be communicated on Moodle at the beginning of the semester.
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Target group:
TUM-BWL Diploma
TUM-BWL Master (1st semester)
TUM-WIN (3rd semester)
TUM-WITEC
Wirtschaftsinformatik Master
Fixed dates:
Lecture Q&A: Wednesday, 9:45-11:15, via Zoom, first lecture on November 4th.
Exercise Q&A: Thursday, 15:00-16:30 Uhr via Zoom, first exercise on November 5th.
No application is necessary.
Lecturers:
Lecture: Prof. Dr. Gunther Friedl
Exercise: Eline Schoonjans
Language: German and partially English
Teaching hours: 4 SWS/ 6 ECTS (Lecture incl. the exercise)
Content
Goal of the course:
In the lecture we discuss problems and methods of cost planning and cost control as well as selected systems of cost accounting. A necessary prerequisite for the lecture is the basic knowledge from the lecture in "Cost Accounting". In the exercise we practice the content otf the lecture on the basis of examples and tasks from former exams. To this end, the tasks of the exercise should be prepared.
Structure of the course:
1. Accounting objective and systems of management accounting
2. Direct costing- and contribution margin accounting ("Grenzplankosten- und Deckungsbeitragsrechnung")
3. Relative direct costs and profit contribution accounting ("Grenzplankosten- und Deckungsbeitragsrechnung")
4. Activity Based Costing
5. Target Costing
6. Cost planning by means of investment theory ("Investitionstheoretischer Ansatz der Plankostenrechnung")
Basis literature for the course:
Schweitzer, Marcell; Küpper, Hans-Ulrich; Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard: Systeme der Kosten- und Erlösrechnung, 11. Aufl., München 2016.
Ewert, Ralf; Wagenhofer, Alfred: Interne Unternehmensrechnung, 6. Aufl., Berlin et al. 2008.
Küpper, Hans-Ulrich; Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard: Übungsbuch zur Kosten- und Erlösrechnung, 7. Aufl., München 2017.