Universität Wien FIND

Return to Vienna for the summer semester of 2022. We are planning to hold courses mainly on site to enable the personal exchange between you, your teachers and fellow students. We have labelled digital and mixed courses in u:find accordingly.

Due to COVID-19, there might be changes at short notice (e.g. individual classes in a digital format). Obtain information about the current status on u:find and check your e-mails regularly.

Please read the information on https://studieren.univie.ac.at/en/info.

040038 VO Cost Accounting (2021W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Herzlich willkommen und viel Erfolg!


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


Language: German

Examination dates


Classes (iCal) - next class is marked with N

Monday 04.10. 11:30 - 13:00 Digital
Tuesday 05.10. 15:00 - 16:30 Digital
Monday 11.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Tuesday 12.10. 15:00 - 16:30 Digital
Wednesday 13.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Tuesday 19.10. 15:00 - 16:30 Digital
Wednesday 20.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Thursday 28.10. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Wednesday 03.11. 11:30 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Tuesday 09.11. 15:00 - 16:30 Digital
Tuesday 16.11. 15:00 - 16:30 Digital
Tuesday 23.11. 15:00 - 16:30 Digital
Tuesday 30.11. 15:00 - 16:30 Digital
Tuesday 07.12. 15:00 - 16:30 Digital
Tuesday 14.12. 15:00 - 16:30 Digital
Tuesday 11.01. 15:00 - 16:30 Digital
Tuesday 18.01. 15:00 - 16:30 Digital


Aims, contents and method of the course

The class provides an overview of essential sub-areas of cost and revenue accounting. Based on numerous examples, the course covers as examination material the following topics:

1. Cost and revenue accounting as part of accounting and corporate accounting
2. Components of cost and revenue accounting
2.1. Costing (cost object unit accounting)
2.2. Cost center accounting
2.3. Cost type accounting
2.4. Short-term income statement
3. Cost and revenue accounting systems
3.1. Analysis of cost and revenue accounting systems
3.2. Full cost accounting
3.3. Marginal plan costs and contribution margin calculation
3.4. Activity-based costing and process cost accounting
3.5. Target costing

Method: the lectures (in the form of recorded videos) are based on the lecture notes. Interactive exercises and question hours are further provided online. The lecture notes and previous exams, and exams with solutions are accessible via the e-learning platform Moodle if you have registered for the class.

Please note the current hygiene regulations. You can access them here on an ongoing basis:

Assessment and permitted materials

Written examination. It lasts 90 minutes and includes calculation examples (about two-thirds) and verbal questions (about one-third). The exam takes place online and is an open book exam via Moodle.

A separate registration is required for each start. You can register for the exam as soon as you have completed the STEOP. Please note the following general rule: anyone who does not appear for the exam without timely deregistration will be blocked for the next exam date unless the person immediately submits a medical certificate of a short-term illness.

Minimum requirements and assessment criteria

Forty-five points can be achieved in the examination. The grading scale is 22.5 points 4; from 27 points: 3, from 33 points: 2, from 39 points: 1.

Examination topics

The examination material includes the lectures' content and the exercises, i.e., precisely the material developed in lectures and exercises.

Reading list

Friedl/Hofmann/Pedell, Kostenrechnung. Eine entscheidungsorientierte Einführung, München 2010; Küpper/Friedl/Hofmann/Pedell, Übungsbuch zur Kosten- und Erlösrechnung, 7. Aufl. 2017;

Coenenberg/Fischer/Günther, Kostenrechnung und Kostenanalyse, 9. Aufl. 2016;

Schweitzer/Küpper/Friedl/Hofmann/Pedell, Systeme der Kosten- und Erlösrechnung, 11. Aufl. 2016.

Association in the course directory

Last modified: Fr 22.04.2022 10:48