Basic knowledge in Business Administration.
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:
for the different costing areas:
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.
|Hours per week||4.0|
|Credits and grades||
Written exam of 90 minutes.
The module grade is factored in 6/90 in the final grade.
Prof. Dr. Rainer Fischer
The content of the module can also be used for the University's own part-time program "General Management".
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