Universität Wien

040038 VO Cost Accounting (2025W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

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Moodle

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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Rules according to courses with non-continuous assessment apply:
https://wirtschaftswissenschaften.univie.ac.at/studium/waehrend-des-studiums/allgemein/lehrveranstaltungen-und-pruefungen/#c633745

  • Monday 06.10. 11:30 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 13.10. 11:30 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 20.10. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 27.10. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 17.11. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 24.11. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 01.12. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 15.12. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 12.01. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 19.01. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

After completing this course, students will be able to ...
- name the purposes of cost accounting
- list the components of a cost accounting system
- differentiate between costs and expenses and between income and revenue
- divide the total overhead costs of a cost center into fixed and variable overhead costs
- determine the contribution margin of a customer order
- outline the relationship between capital budgeting and cost accounting
- evaluate the product range with a multi-level contribution margin calculation
- calculate the break-even quantity for a new product
- determine an optimal production and sales program with and without bottlenecks
- make a make or buy decision
- make a decision between temporary shutdown and continued operation
- determine the causes of a deviation of actual costs from the planned costs of a cost center
- calculate the costs of the one-off implementation of processes
- allocate the target costs of a new product to its components using target costing
- determine the shareholder value of a company

Assessment and permitted materials

The grade is based 100% on a multiple choice final exam (closed book, paper/pencil).
The exam consists exclusively of calculation examples.
The duration of the exam is 60 minutes.
A calculator may be used.

Important: Please note the registration and deregistration deadlines for the respective exam dates! There will be no subsequent deregistrations or registrations!

Minimum requirements and assessment criteria

A total of 60 points must be achieved. The University of Vienna's grading scale is applied to the number of points achieved.

Examination topics

The examination material is the content of the lecture.

Reading list

Als primäre Lernunterlagen dienen ein Theorieskriptum und ein Beispielskriptum.
Zudem stehen auf Moodle Lernvideos und weitere Vertiefungsliteratur zur Verfügung.
Weitere Literaturempfehlung:
Küpper/Friedl/Hofmann/Pedell, Übungsbuch zur Kosten- und Erlösrechnung, 8. Aufl. 2023 - https://www.vahlen.de/kuepper-friedl-hofmann-pedell-uebungsbuch-kosten-erloesrechnung/product/35571359

Association in the course directory

Last modified: Tu 05.05.2026 09:25