Cost account systems
Cost accounting provides important information for planning and controlling costs and revenues. It is an important management tool, provides the data for business decisions and enables companies to have their costs ‘under control’.
Full cost accounting:
- For actual costs (operating accounting sheet)
- At normal costs
- Costing
Partial cost accounting (calculation with fixed and variable costs):
- Contribution margin
- Break Even
International managerial accounting (if carried out in German and English)
Students are able to
- map, analyse and interpret relevant data in various cost accounting systems (total post-calculation)
- assess the suitability of cost accounting systems for companies
- calculate products, product groups and services (preliminary costing)
- make simple business decisions based on the calculation of fixed and variable costs (break-even)
- Accounting (krw)
- Business Administration (kbwl)
- Law (krecht)
- or Commercial Vocational Maturity