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This entry is from Winter semester 2016/17 and might be obsolete. No current equivalent could be found.

B-KLAR — Cost-Benefit Accounting
(dt. Kosten- und Leistungsrechnung)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
Lehr- and Lernformen: - lecture - recitation class - Fallstudien - Kleingruppenarbeit - Freies Unterrichtsgespräch - private study,
180 hours (attendance: 56 hours preparation and follow-up: 56 hours exam preparation: 56 hours)
Credit points,
formal requirements
6 CP
Translation missing. German original:
Klausur (60 Minuten)
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
One semester,
each summer semester
Person in charge of the module's outline N.N.


The starting point is the placement of cost accounting within business accounting. This is followed by the treatment of the basic building blocks of classic cost accounting systems with cost element, cost center and cost unit accounting. Thus the conditions are created for the understanding of function mode as well as information quality of relevant full cost calculation systems (traditional full cost calculation; process cost calculation) and partial cost calculation systems (Direct Costing; stepwise fixed cost covering calculation). In addition, an excursus on cost accounting with relative direct costs (direct costing) is presented. An outlook on the further development directions and potentials of cost accounting as well as cost management round off the lecture.

Qualification Goals

This module provides a basic introduction to cost and activity accounting. Students will be enabled to understand, apply, critically evaluate and further develop the essential instruments of this subject.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Computer Science, this module can be attended in the study area Minor subject Business Administration.

Recommended Reading

  • Göpfert, I./Grünert, M./Braun, D. (2009): Übungsbuch Kostenrechnung, Dänischhagen 2009.

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2016/17. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.