Cost and Performance Accounting


Lecturer:   Prof. Dr. Inge Wulf  
Responsible scientific assistant:   RenĂ© Alexander Staikowski, M.Sc.  
Course format:   Lecture + tutorial, free learning forum  
Course catalog number:   S 6615  
Semester hours per week (SWS):   3  

Learning objectives

Students know the basic system of cost and activity accounting and understand the distinctions of external and internal accounting. They are able to create an operational accounting sheet and interpret the results. They can also carry out calculations using various methods and determine the operating result. Students are able to apply the knowledge they have developed in practical exercises. In addition, they have the opportunity to deepen their knowledge in SAP-seminars of the department on the basis of ERP systems used in business practice.


1. Classification of cost and performance accounting in business accounting
1.1 Tasks and subareas of business accounting
1.2 Delimitation of the basic terms of business accounting
1.3 Subject and accounting objectives of cost and performance accounting
1.4 Overview of the subareas of cost and performance accounting

2. Cost-type accounting
2.1 Tasks and principles of cost-type accounting
2.2 Cost type classification
2.3 Problems and principles of cost-type accounting
2.4 Procedures of cost-type accounting

3. Cost center accounting
3.1 Tasks of cost center accounting
3.2 Structure possibilities of cost centers
3.3 Procedures of cost center accounting

4. Cost unitaccounting
4.1 Tasks of cost unit accounting
4.2 Cost object accounting
4.3 Period cost accounting

5. Systems of cost and performance accounting
5.1 Traditional systems of cost accounting
5.2 Partial cost accounting - Break-even analysis