Managerial accounting

Short Name
Internes Rechnungswesen
Module Code
Module Coordinator
  • Prof. Dr. rer. pol. Stephanie Hanrath
  • Prof. Dr. rer. pol. Stephanie Hanrath
Short Description
Cost accounting terms and tasks, costing systems
Learning Objectives

Students learn to understand and master processes for calculating company performance. In addition, the importance of
the operating performance statement is explained. Finally, participants are shown how to work with contribution margins
as well as budget and process costing.


Cost centre accounting. Processes of calculating corporate performance. Operating performance income statement
based on overall costs and cost of sales. Problems associated with determining costs and making calculations. The
importance of partial costing and contribution margins in decision-making. Break-even analysis. The role of budget
accounting in cost control. The usefulness of process costing in calculating and controlling overheads.

Method Competence
Self Competence
Duration in Semester
Instruction Language
Total Effort
6.0 CrP; an estimated 180 hours, of which approximately 60 are spent in class.
Weekly School Hours
Method of Instruction

lectures, tutorial

Requirements for the awarding of Credit Points

Klausur, z.T. Antwort-Wahl-Verfahren (Anteil wird zu Veranstaltungsbeginn bekannt gegeben)

Evaluation Standard

Grading pursuant § 9 according to provision (Part I of the exam regulations).


Friedl, G., Hofmann, C., Pedell, B.: Kostenrechnung. Eine entscheidungsorientierte Einführung aktuelle Auflage
Schildbach, Th., Homburg, C.: Kosten- und Leistungsrechnung, aktuelle Auflage
Homburg, C., Bonenkamp, U., Lorenz, M.: Übungsbuch Kosten- und Leistungsrechnung, aktuelle Auflage

Study Aids

lecture scripts

Prerequisite Modules
Recommended Prerequisites