After successful completion of the course, students are able to establish production and factor input functions and to calibrate process cost functions. Furthermore students will be able to distinguish between input and output related cost functions and to calibrate them.

After the successful completion of the course students are able to calculate the (cost-) optimal intensity of aggregates and to determine unit cost and marginal cost functions. Via process cost calculation students are able to distinguish between direct and overhead costs. In the framework of a deviation analysis students are in addition able to calculate usage, activity and total variance and to graph the related planned cost and transfer cost functions.

Test 1 (topics of the examination: part one of the course, written answer of questions, solving of short case examples, achievable number of points: 50)

Test 2 (topics of the examination: part two of the course, written answer of questions, solving of short case examples, achievable number of points: 50)

Take Home Exam 1 (Solving examples, achievable number of points: 25)

Take Home Exam 2 (Solving examples, achievable number of points: 25)

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