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.

2019W, VU, 1.5h, 2.0EC


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

Learning outcomes

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.

Subject of course

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

Teaching methods

Presentation of main teaching topics;

Calculation and discussion of exercises;

Discussion of cases

Mode of examination




Course dates

Thu16:00 - 19:0017.10.2019Hörsaal 6 Teil 1
Fri16:00 - 19:0018.10.2019HS 17 Friedrich Hartmann Teil 2
Thu16:00 - 20:0019.12.2019HS 13 Ernst Melan Teil 3
Fri16:00 - 20:0020.12.2019GM 5 Praktikum HS Teil 4

Examination modalities

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)


DayTimeDateRoomMode of examinationApplication timeApplication modeExam
Thu15:00 - 17:0012.11.2020Informatikhörsaal written15.10.2020 12:00 - 06.11.2020 12:00TISS1. Test
Fri16:00 - 18:0008.01.2021Informatikhörsaal writtenno application-2. Test

Course registration

Begin End Deregistration end
31.08.2019 08:00 15.10.2019 12:00 11.11.2019 12:00


Study CodeSemesterPrecon.Info
033 245 Mechanical Engineering 3. Semester


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