Business Management FT
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Kostenrechnung & Kalkulation

level of course unit


Learning outcomes of course unit

The students
• Are familiar with the tasks and solutions of cost and revenue accounting with its subsystems (cost element, cost center and cost unit accounting).
• Are familiar with key business targets and the associated calculation parameters.
• Are able to understand, differentiate and transfer the terms payments - disbursements, income - expenses, income - expenses, services - costs (BÜB).
• Know the four main principles of cost allocation and can explain them.
• Can describe the organizational structure of a cost accounting system and explain its main features.
• Are familiar with the differentiation and calculation of the most important cost elements (material cost elements, types and composition of personnel costs, imputed cost elements, and so on).
• Can discuss and present the tasks and components of cost center accounting.
• Can create and interpret (simple) operational accounting.
• Know the tasks and types of cost unit accounting and understand the significance of activity-based costing.
• Can apply the different types of costing (overhead and allocation rate costing).
• Can calculate simple projects and personnel hourly rates.
• Can distinguish full costing from partial costing.
• Understand the principle of contribution margin accounting and can use single-level and multi-level contribution margin accounting.

prerequisites and co-requisites

• Introduction to Accounting
• Introduction to BWL

course contents

Part A: Fundamentals of cost and revenue accounting
• Tasks, components, sub-areas and systematization of accounting (ReWe)
• Contribution of (internal) ReWe to business management
• Basic Terms of cost and revenue accounting
• Cost accounting systems

Part B: Cost type accounting
• Tasks and principles, systematization criteria for cost elements
• Recording of the most important cost types: Material, personnel, taxes, etc.
• Importance of imputed costs, conversion of expenses into costs with the works transfer form (BÜB)

Part C: Cost center accounting
• Tasks and principles
• Systematization criteria for cost centers (main and secondary cost centers)
• Operating accounting sheet (BAB)
• Distribution of overhead costs to cost centers
• Internal activity allocation
• Calculation of cost of goods manufactured and cost of goods sold
• Determination of overhead rates

Part D: Cost object accounting and costing:
• Tasks and contents
• Calculation times and methods

Part E: Contribution margin accounting:
• Full cost versus direct cost accounting
• Fundamentals of contribution margin accounting
• Single-level and multi-level contribution margin accounting
• Important forms of direct costing
• Determination of the break even point and the safety margin

recommended or required reading

Friedl, G., Hofmann, C., & Pedell, B. (2017). Kostenrechnung: Eine entscheidungsorientierte Einführung. München: Vahlen Verlag.
Horsch, J. (2018). Kostenrechnung: Klassische und neue Methoden in der Unternehmenspraxis. Wiesbaden: Springer Verlag.
Jórasz, W., & Baltzer, B. (2019). Kosten- und Leistungsrechnung: Lehrbuch mit Aufgaben und Lösungen. Stuttgart: Schäffer-Poeschel.
Joos, T. (2014). Controlling, Kostenrechnung und Kostenmanagement. Wiesbaden: Springer Verlag.
Schmidt, A. (2017). Kostenrechnung: Grundlagen der Vollkosten-, Deckungsbeitrags- und Plankostenrechnung sowie des Kostenmanagements. Stuttgart: Kohlhammer Verlag.
Stiefl, J., & Peters, H. (2017). Kostenrechnung: Unter besonderer Berücksichtigung von kleinen und mittleständischen Betrieben. Stuttgart: Kohlhammer Verlag.

assessment methods and criteria

• Final exam and
• Quiz

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

25 % of the event is covered by eLearning. A combination between online phases (inductive method for the independent acquisition of knowledge and the practice of tasks) and presence phases (deductive method, in which assistance is given in the learning process and knowledge is imparted via frontal lectures) is used.

semester/trimester when the course unit is delivered


name of lecturer(s)

English version will be available soon

course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)

Not applicable