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This entry is from Summer semester 2018 and might be obsolete. You can find a current equivalent here.

Cost-Benefit Accounting
(dt. Kosten- und Leistungsrechnung)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
Lecture, recitation class,
180 hours (attendance: 56 hours preparation and follow-up: 56 hours exam preparation: 68 hours)
Credit points,
formal requirements
6 CP
Written examination
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 Prof. Dr. Ingrid Göpfert


n.a. (see Qualification Goals and Business Event Announcements)

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

Recommended Reading

  • Göpfert/Grünert/Braun (2017): Übungsbuch Kostenrechnung, 3., aktualisierte Auflage, Dänischenhagen 2017.
  • Weber, J./Weißenberger, B. E. (2015): Einführung in das Rechnungswesen. Bilanzierung und Kostenrechnung, 9. Auflage, Stuttgart 2015.

Please note:

This page describes a module according to the latest valid module guide in Summer semester 2018. 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.