Course: Managerial Accounting (5802-072)

Persons:

• Prof. Dr. Dirk Hachmeister (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

The purpose of managerial accounting is to provide information about current operations and the financial condition of a business to managers. This course covers basic cost accounting theory. The objective is to generate a basic understanding of cost accounting and cost accounting systems. Students learn how to implement cost accounting systems and how to determine cost per unit based on cost type and cost centers.

Literature:

The relevant literature will be announced in the lecture or on ILIAS.

Location:

Hohenheim

Remarks:

The lecture contains in-class exercises to illustrate the concepts and to foster a deeper understanding of the concepts.

Module:

• 5802-070 GBWL 2: Process Performance (compulsory)
• 5802-080 Process Performance (compulsory)