Cost accounting and results accounts

Course contents
  • - Introduction to management accounting: basic concepts and tasks; Terms (payment, expenses, effort, costs)
    - Full costs vs. marginal costing
    - Benefits and legal requirements of internal accounting (stock changes, manufacturing costs)
    - Contribution margin (single-level / multistage)
    - Principle of causation
    - Cost accounting based on investment theory
    - Production theory - cost theory
    - Cost accounting systems
    - Cost elements, cost centers, cost units
    - Costing types (reference, paragraph)
    - Systems of actual, normal and planned costs
    - Process cost calculation
    - Systems of practise (target costing, value analysis, zero base budgeting etc.)