330.212 Business Costing
This course is in all assigned curricula part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.

2018W, VU, 1.5h, 2.0EC


  • Semester hours: 1.5
  • Credits: 2.0
  • Type: VU Lecture and Exercise

Aim of course

Fundamental understanding of: production functions, cost functions (input-based and output-based), input factor consumption functions; production program optimization; cost planning; usage variance calculation (price variance, quantity variance); volume variance caclulation

Subject of course

Economic fundamentals
Basics of production theory
Process-based cost accounting
Activity-based costing
Planned cost calculation



Course dates

Thu16:00 - 20:0011.10.2018GM 3 Vortmann Hörsaal Block 1 - Betriebliche Kostenrechnung
Fri16:00 - 20:0012.10.2018HS 18 Czuber Block 2 - Betriebliche Kostenrechnung
Fri16:00 - 18:0016.11.2018Informatikhörsaal 1.Test
Thu16:00 - 20:0020.12.2018HS 13 Ernst Melan Einzeltermin - Betriebliche Kostenrechnung
Fri16:00 - 20:0021.12.2018GM 2 Radinger Hörsaal Einzeltermin - Betriebliche Kostenrechnung
Thu16:00 - 18:0017.01.2019Informatikhörsaal 2. Test

Course registration

Begin End Deregistration end
01.09.2018 08:00 30.09.2018 12:00 24.12.2018 12:00


Study CodeSemesterPrecon.Info
033 245 Mechanical Engineering


IFRS-Finanzmanagement: Kosten- und Leistungsrechnung, Schwaiger; Bezugsquelle: Grafisches Zentrum HTU GmbH, 1040 Wien, Wiedner Hauptstr. 8-10, EG, roter Bereich.