After successful completion of the course, students are able to:

• establish production and factor input functions
• calibrate process cost functions
• distinguish between input and output related cost functions and to calibrate them
• calculate the optimal (cost) intensity of aggregates
• determine unit cost and marginal cost functions
• distinguish between direct and overhead costs
• calculate usage, activity and total variance in the framework of a deviation analysis
• graph the planned cost and transfer cost functions

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

Presentation of main teaching topics;

Calculation and discussion of exercises;

Discussion of cases

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)

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