Kosten- und Leistungsrechnung

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Kosten- und Leistungsrechnung

The module covers cost concepts and cost accounting principles. Students will also learn about the different types of costs, how to deal with cost centres and cost unit accounting. The content also includes operating profit and partial cost accounting.

Students should not only be able to record different types of costs, carry out internal cost allocation and prepare product and operating result accounting, but also critically assess the methods and develop them further if necessary.

The following course/module was developed at the TU Bergakademie Freiberg.

Learning outcomes / Competencies:

• Recording cost types

• Implementation of internal cost allocation

• Statement of product and operating results

• Critical assessment and further development of methods