Module manual


Cost Accounting


Knowledge of general business administration and accounting

Teaching methods Lecture
Learning target / Competences
  • Students develop expertise that allows them to apply the tools of cost and activity accounting to defined entrepreneurial issues with a critical eye and in a way that is appropriate to the situation, and work out solutions
  • They recognize industry-specific characteristics and understand them from a cost accounting perspective
  • They can solve (especially complex) tasks in a structured way
Duration 1 Semester
Hours per week 4.0
Classes 60 h
Individual / Group work: 90 h
Workload 150 h
ECTS 5.0
Requirements for awarding credit points

Written exam (K90)

Responsible person

Prof. Dr. Rainer Fischer

Recommended semester 2. Semester
Frequency Every sem.

Bachelor’s degree programs:
Betriebswirtschaft Logistik und Handel
Medientechnik/Wirtschaft plus
Wirtschaftsinformatik plus


Cost Accounting

Type Lecture
Nr. W0150
Hours per week 4.0

The lectures teaches the standard elements of full cost accounting (cost type, cost center and cost unit accounting) in connection with short-term profit and loss accounting. Based on the deficiencies of traditional full cost accounting, it discusses partial cost accounting (with a focus on profit and contribution margin accounting). It concludes with references to selected (varying) business-administration topics such as price management and benchmarking (including presentation of activity-based costing as a cost accounting tool for dealing with overhead costs).


Scripts and exercises are available as PDF files on the intranet.
Weber, J., Weißgerber, B.E.: Einführung in das Rechnungswesen: Bilanzierung und Kostenrechnung, 10. ed., Stuttgart 2021
Ebert, G., Steinhübel, V.: Kosten- und Leistungsrechnung, 12. Rev. ed., Berlin 2020
Friedl, G./Hofmann, C./Pedell, B. (2017): Kostenrechnung: Eine entscheidungsorientierte Einführung, 3. ed., Munich 2017.
Coenenberg, A. G./ Fischer, T./ Günther, T. (2016): Kostenrechnung und Kostenanalyse, 9. ed., Schäffer-Poeschel, Stuttgart 2016
Lorberg, D. /Foit, K. (2015): Kostenrechnung, Kiehl Wirtschaftsstudium, Kiehl, Herne 2015
Kilger, W./ Pampel, J./ Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. ed., Wiesbaden 2012
Haberstock, L. (2008): Kostenrechnung I, 13. ed., Berlin 2008
Haberstock, L. (2008): Kostenrechnung II, 10. ed., Berlin 2008