Universität Wien

040038 VO Cost Accounting (2026W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Herzlich willkommen und viel Erfolg!
Moodle
Mo 12.10. 16:45-18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Registration/Deregistration

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

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 05.10. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 05.10. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 12.10. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 19.10. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 19.10. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 09.11. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 09.11. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 16.11. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 16.11. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 30.11. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 30.11. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 07.12. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 07.12. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 14.12. 16:45 - 20:00 Digital
  • Monday 11.01. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 11.01. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.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

The primary learning materials are a theory script and an example script.
In addition, learning videos and further in-depth literature are available on Moodle.
Further recommended reading:
Küpper/Friedl/Hofmann/Pedell, Übungsbuch zur Kosten- und Erlösrechnung, 8th ed. 2023 - https://www.vahlen.de/kuepper-friedl-hofmann-pedell-uebungsbuch-kosten-erloesrechnung/product/35571359

Association in the course directory

Last modified: We 30.09.2026 14:26