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
The course is based on Case Studies, therefore attendance in class is mandatory.

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)