LFU:online

Students have profound knowledge of costing techniques. They are able to apply them to practical examples. They can discuss their social, intercultural, and ethical implications. Students have profound knowledge of foundations, functions, and basic issues of cost management as well as its intersection with other management functions. They are able to discuss and analyse the impact of cost management in an international organisational context against the backdrop of the current state of research.

- Costing techniques

- Foundations, functions, and basic issues of cost management in an international context

- Cost management and its relations to and impact on other management functions

- Social, intercultural, and ethical implications of cost management

Lecture with in-class exercises and discussion

Written final exam (Gesamtprüfung) comprising the complete module (lecture and proseminars)

Bhimani, A., Horngren, C. T., Datar, S., & Madhav, V. R. (2023). Management and cost accounting (8th ed.). Pearson Education. 

Prerequisites for the the module: positive evaluation of compulsory modules  according to §7 (1) no. 1 and 2: Introduction to Economics and Introduction to Global Economy

This is a classroom-based lecture.