Module description
- Cost account systems
(Kostenrechnungssysteme)
Number |
kosr
|
ECTS | 3.0 |
Level | intermediate |
Overview | To stay competitive in globalized markets managers must be able to apply sound cost accounting systems. Cost systems:
Decision making systems:
|
Learning objectives | Students will be able to apply and explain different cost accounting systems based on relevant data from Financial Accounting and operations. They know how to determine appropriate calculations for decision making and evaluate the use of alternative courses of action. They can distinguish between the international and the Swiss management accounting approach. |
Previous knowledge |
|
Exam format | Final written exam |
Additional information | The module will be taught in German and English too. The content will be adapted to the specific practice of the language area. |
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