Cost accounting Contents Introduction to management accounting Terminology and objectives Measuring costs and revenues Pricing and profitability analysis Cost assignment Activity-based costing Budgeting process Standard costing and analysis of deviations Organisational aspects of managerial accounting Strategic aspects of managerial accounting Learning outcomes Students are able to analyse business processes based on the theories, principles and techniques of cost and performance accounting in order to support managerial decisions. Credit points 5 ECTS Modulverantwortung Titel Prof. Dr. rer. pol. Name Christian Decker E-Mail christian.decker@hs-wismar.de
