604.723 (21S) Cases in Cost Management
Overview
Due to the COVID-19 pandemic, it may be necessary to make changes to courses and examinations at short notice (e.g. cancellation of attendance-based courses and switching to online examinations).
For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
For further information regarding teaching on campus, please visit: https://www.aau.at/en/corona.
- Lecturer
- Course title german Cases in Cost Management
- Type Course (continuous assessment course )
- Course model Online course
- Hours per Week 1.0
- ECTS credits 3.0
- Registrations 10 (40 max.)
- Organisational unit
- Language of instruction English
- Course begins on 28.06.2021
- eLearning Go to Moodle course
- Seniorstudium Liberale Yes
Time and place
Please note that the currently displayed dates may be subject to change due to COVID-19 measures.
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Course Information
Intended learning outcomes
The aim of the course is to equip students with skills and knowledge to:
Identify and calculate different types of costs (direct, indirect, variable, and fixed costs, product costs and period costs).
Distinguish between job-costing, process-costing, and ABC method.
Know more about modern cost management methods – Target Costing, Life-cycle costing, Quality costing.
Course content
1. Case studies about cost accounting issues.
Prior knowledge expected
Basic knowledge of cost accounting is required.
604.723 goes hand in hand with 604.722.
Literature
Relevant literature will be announced in the first lesson.
Examination information
Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.
Examination methodology
written or oral examination
Grading scheme
Grade / Grade grading schemePosition in the curriculum
- Master's degree programme Applied Business Administration
(SKZ: 918, Version: 12W.4)
-
Subject: Freie Wahlfächer
(Optional subject)
-
Freie Wahlfächer (
0.0h XX / 6.0 ECTS)
- 604.723 Cases in Cost Management (1.0h KS / 3.0 ECTS)
-
Freie Wahlfächer (
0.0h XX / 6.0 ECTS)
-
Subject: Freie Wahlfächer
(Optional subject)
- Master's degree programme International Management
(SKZ: 908, Version: 19W.1)
-
Subject: Options
(Optional subject)
-
Freie Wahlfächer (
0.0h XX / 9.0 ECTS)
- 604.723 Cases in Cost Management (1.0h KS / 3.0 ECTS)
-
Freie Wahlfächer (
0.0h XX / 9.0 ECTS)
-
Subject: Options
(Optional subject)
- Master's degree programme International Management
(SKZ: 908, Version: 16W.1)
-
Subject: Options
(Optional subject)
-
Freie Wahlfächer (
0.0h XX / 9.0 ECTS)
- 604.723 Cases in Cost Management (1.0h KS / 3.0 ECTS)
-
Freie Wahlfächer (
0.0h XX / 9.0 ECTS)
-
Subject: Options
(Optional subject)
- Master's degree programme Business and Law
(SKZ: 909, Version: 12W.4)
-
Subject: Freie Wahlfächer
(Optional subject)
-
Freie Wahlfächer (
0.0h XX / 6.0 ECTS)
- 604.723 Cases in Cost Management (1.0h KS / 3.0 ECTS)
-
Freie Wahlfächer (
0.0h XX / 6.0 ECTS)
-
Subject: Freie Wahlfächer
(Optional subject)
Equivalent courses for counting the examination attempts
-
Sommersemester 2020
- 604.723 KS Cases in Cost Management (1.0h / 3.0ECTS)
-
Sommersemester 2019
- 604.723 KS Cases in Cost Management (1.0h / 3.0ECTS)
-
Sommersemester 2018
- 604.723 KS Cases in Cost Management (1.0h / 3.0ECTS)
-
Sommersemester 2017
- 604.723 KS Cases in Cost Management (1.0h / 3.0ECTS)
-
Sommersemester 2016
- 604.723 KS Cases in Cost Management (1.0h / 3.0ECTS)
-
Sommersemester 2015
- 604.723 KU Cases in Cost Accounting (1.0h / 3.0ECTS)