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Learning goals

At first, students should get a fundamental introduction in the systems of accounting and be able to identify the status of cost and activity accounting inside of this system. After that module students know the basic methods of cost and activity accounting and its usage condition. They should have the essential prerequisites to interpret the datas, reports and results of these calculations with an economic view.

Teaching Methods

The course consists of content modules, based on recommended textbooks. Contents will be provided by the lecturer in an interactive teaching style, supported by presentation material which will simultaneously be available in the internet. Sessions will be complemented by video sequences, animated concepts and excel models. To allow continous discussion and deeper understanding the participants should prepare each session by reading indicated presentation material or indicated chapters of the provided study guide. 


  • Horngren, Charles T., Datar, Srikant M., Rajan, Madhav V.: Cost Accounting – A Managerial Emphasis, 14th Edition, Boston 2012;
  • Mc Laney, Eddie, Atrill, Peter: Accounting – An Introduction, 5th Edition, Harlow (Essex) 2010; Drury, Colin: Management and Cost Accounting, 8th Edition Hampshire 2012.

Course contents

  • Introduction to Management Accounting
  • Introduction to cost terms and concepts
  • Cost assignment
  • Accounting entries for a job costing system
  • Process costing
  • Joint and By-Product Costing
  • Income effects of alternative cost accumulation systems
  • Cost-volume-profit analysis
  • Measuring relevant costs and revenues for decision making
  • Pricing decisions and profitability analysis
  • Activity based costing
  • Decision making under risk and uncertainty
  • Capital investment decisions: appraisal methods


Prof. Dr. Rainer Stachuletz

Prof. Dr. Rainer Stachuletz

Type of Course:
The module consists of a lecture and an exercise.
Students should be able to present an implementation concept of exercises.

Certification of credits:
Written examination (90 Minutes)