Topics: This course covers the basics and applications of cost management tools, in particular:
- Management accounting and strategic decision-making
- Basics of proactive cost management
- Theory of Constraints
- Activity-Based Costing & Activity-Based Management
- Target Costing
- Product Lifecycle Costing
- Fixed Cost Management
Date: The course takes place on Tuesdays at 09:50.
Assessment and contribution to module evaluation: Presentation/Discussion, Written Exam
Credits: Part of the Study Focus Management Accounting (stand-alone: 2 SWS / 3 CPs)
- Dozent/in: Nicolas Warkotsch