Cost Accounting and Results Accounts
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 05.03.2025.
- Module identifier
22B0778
- Module level
Bachelor
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
only winterterm
- Duration
1 semester
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Hours of workload Type of teaching Media implementation Concretization 60 Lecture Presence - Lecturer independent learning Hours of workload Type of teaching Media implementation Concretization 90 Preparation/follow-up for course work -
- Graded examination
- Homework / Assignment or
- Written examination or
- Presentation
- Literature
- Coenenberg, Adolf G., Kostenrechnung und Kostenanalyse, Schäffer Poeschel, Stuttgart - Däumler, Klaus-Dieter/Grabe, Jürgen, Kostenrechnung, Grundlagen, NWB Herne - Haberstock, Lothar, Einführung in die Kostenrechnung, Herne/Berlin - Klümper, Bernd/Möllers, Heribert/Zimmermann, Ewald, Kommunale Kosten- und Wirtschaftlichkeitsrechnung, Verlag Bernhardt, Witten, (jeweils in der aktuellen Auflage)
- Applicability in study programs
- Public Management
- Public Management, B.A.
- Person responsible for the module
- Lasar, Andreas
- Teachers
- Lasar, Andreas