Cost accounting


  • 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


Responsible expert

Prof. Dr. rer. pol. Christian Decker
+49 (069) 74387-647

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Course Coordinator


Daniel Lampe

+49 (3841) 7537-657