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Module description - Cost account systems

ECTS 3.0
Level intermediate
Overview To stay competitive in globalized markets managers must be able to apply sound cost accounting systems.
Cost systems:

  • Job Order Costing
  • Process Costing
  • Activity Based Costing

Decision making systems:

  • Cost-Volume-Profit
  • Cost-Volume-Profit Analysis
  • Cost Distribution Sheet (Swiss method)
Learning objectives Students will be able to apply and explain different cost accounting systems based on relevant data from Financial Accounting and operations.
They know how to determine appropriate calculations for decision making and evaluate the use of alternative courses of action.
They can distinguish between the international and the Swiss management accounting approach.
Previous knowledge

  • Finanzbuchhaltung (krw)
  • BWL (kbwl)
  • Recht (krk)
  • English: At least B2 according to CEFR
Exam format Final written exam
Additional information The module will be taught in German and English too. The content will be adapted to the specific practice of the language area.
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