311010 BWL III (V) (WiSe 2004/2005)
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Contents, comment
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1 Grundlagen der Kostenrechnung
1.1 Wesen und Aufgaben der Kostenrechnung
1.2 Systematisierung der Kostenbegriffe
1.3 Prinzipien der Kostenzurechnung2 Ablauf der Kostenrechnung
2.1 Kostenartenrechnung
2.2 Kostenstellenrechnung
2.3 Kostenträgerrechnung3 Vollkosten- versus Teilkostenrechnung
Bibliography
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Kistner, K.-P., und M. Steven (1997), Betriebswirtschaftslehre im Grundstudium 2: Buchführung, Kostenrechnung, Bilanzen, Heidelberg.
Kloock,J., G. Sieben und Th. Schildbach (1993), Kosten- und Leistungsrechnung, Düsseldorf, 7. Aufl.
Kilger, W.(1987), Einführung in die Kostenrechnung, Wiesbaden, 3. Aufl.
Hummel, S. und W. Männel(1986), Kostenrechnung 1: Grundlagen , Aufbau und Anwendungen, Wiesbaden, 4. Aufl.
Hummel, S. und W. Männel(1991), Kostenrechnung 2: Moderne Verfahren und Systeme, Wiesbaden, 4. Aufl.
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period |
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Examinations
| Date | Time | Format / Room | Comment about examination |
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Subject assignments
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Betriebswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | Pflicht | GS | ||||
| Sportwissenschaft / Bachelor | (Enrollment until SoSe 2005) | GUM; BWL 2 | Pflicht | ||||
| Volkswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | Pflicht | GS | ||||
| Wirtschaftswissenschaften / Bachelor | (Enrollment until SoSe 2005) | Nebenfach | Modul G3; Modul G5; Modul G6 | Wahlpflicht | 3. 4. | 6 |
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- Last update basic details/teaching staff:
- Friday, December 11, 2015
- Last update times:
- Wednesday, October 13, 2004
- Last update rooms:
- Monday, August 16, 2004
- Type(s) / SWS (hours per week per semester)
- lecture (V) / 3
- Department
- Faculty of Business Administration and Economics
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- ECTS points
- 6
- (Also refer to the credit information in connection with the subject assignments)
- ID
- 1096973