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

Level, degree of commitment Basic module, required module
Forms of teaching and learning,
Lecture, recitation class, private study,
180 hours (attendance: 56 hours, preparation and follow-up: 56 hours, exam preparation: 68 hours)
Credit points,
formal requirements
6 CP
Course requirement(s):
Examination type: 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


This module deals with a basic introduction to cost and activity accounting.

Qualification Goals

Upon completion of the module, students will be able to,

(1) describe and explain the main instruments of cost and activity accounting and

(2) apply and critically analyze these instruments in case studies.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Informatics, this module must be completed in the study area Business Administration Focus Area: Information and Innovation Management.

Recommended Reading

  • Göpfert/Grünert/Braun (2017): Übungsbuch Kostenrechnung, 3., aktualisierte Auflage, Dänischenhagen 2017.

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2023/24. 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.