Fachbereich 9

School of Business Administration and Economics


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Introduction to Management 

Classification

  • Course for Bachelor-Students, taught by Prof. Gillenkirch and student tutors.
  • The course relates to the compulsory module WIWI-B-01007-AC Kosten- und Leistungsrechnung.

Contents

  • Introduction in Management Accounting
  • Concepts
  • Cost Type Calculation
  • Cost Center Accounting
  • Cost Object Accounting
  • Income Statement
  • System of Cost Accounting

Examination

  • 60 minutes written exam
  • First exam immediately after the end of the lecture period, second exam before the beginning of the lecture period of the following semester
  • Passing the exam will give you 5 credit points (ECTS) for the Module WIWI-B-01007-AC Kosten- und Leistungsrechnung

Lecture and Exercise

  • 2 hours per week lecture (Prof. Gillenkirch) and 2 hours per week tutorial exercises (student tutors)
  • In the tutorials, solutions to exercises are derived and discussed in small groups.

Materials

  • You will find a set of slides for the lecture in Stud.IP.
  • The Textbook for the lecture is Friedl, Hofmann & Pedell: Kostenrechnung. eine entscheidungsstheoretische Einführung, latest edition.

Contact

  • Please adress questions about contents and examination to: Lars Schmiemann
  • Please adress general questions (course times and rooms, where to find information, etc.): Monika Schramm