604.723 (21S) Cases in Cost Management

Sommersemester 2021

Registration deadline has expired.

First course session
28.06.2021 09:00 - 14:00 Online Off Campus
... no further dates known

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.
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 scheme

Position 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)
  • 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)
  • 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)
  • 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)

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)