Module description

Advanced Accounting


Basic knowledge in Business Administration.

Teaching methods Lecture
Learning target

A)  Standard Costing/Flexible Budget (StCo/FlexBud)

Development of the reference model of the StCo/FlexBud system (based on the weaknesses of actual full absorption costing):

  Implementation steps of a StC/FlexB system:

  • Planning activities
  • Analysis activities

  for the different costing areas:

  • Cost element accounting
  • Cost center accounting (overhead costing)
  • Product costing
  • Profitability accounting

The training in these methods is based on case studies and supported by software tools (Ms-Office, SAP ERP®).

B)   Activity Based Costing (ABC)

Discussion of reasons for the upcoming of ABC (weaknesses of the surcharge allocation method, importance of indirect costs, ...).Main process steps of Activity Based Costing (ABC) are  described, such as: definition of concepts, built-up of ABC, interpretation of ABC-based results, how to built-up  product costing based on activity costs, ABC-method as a base of an encompassing business process optimization.


  • Acquiring the skills to apply costing methods in particular cases
  • Understanding this methods as useful instruments for the controlling of costs in different functional areas
Duration 2 Semester
Hours per week 4.0
  • Classes:45 h
  • Individual/
    Group work:105 h

  • Workload:150 h
Credits and grades

Written exam of 90 minutes.

The module grade is factored in 6/90 in the final grade.

ECTS 5.0
Responsible person

Prof. Dr. Rainer Fischer

Max. participants 20
Recommended semester 2
Frequency Every sem.

The content of the module can also be used for the University's own part-time program "General Management".

Lectures Advanced Accounting
Type Lecture
Nr. IBC-04-01
Hours per week 4.0

Horngren, Foster, Datar, Cost Accounting - a managerial emphasis, Prentice-Hall 2000.

Horngren, Bhimani, Datar, Foster, Management and Cost Accounting, Prentice-Hall 2005.

Brock, Herrington, Cost accounting - principles and applications, McGraw-Hill 2006.

Blocher, Chen, Lin, Cost Management - a strategic emphasis, McGraw Hill 2000.

Cooper, R., Kaplan, R.S., The design of cost management systems, Prentice-Hall 1999.

Kaplan, R.S., Atkinson, A. Advanced management accounting,  Prentice-Hall 1998.

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