Management Accounting
- Faculty
Faculty of Engineering and Computer Science
- Version
Version 1 of 25.02.2026.
- Module identifier
11M0567
- Module level
Master
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
only winter term
- Duration
1 semester
- Brief description
Graduates should be able to understand and influence the economic effects of their decisions in development and production in order to understand and carry out management functions. They should also be able to understand cost accounting systems used in production companies. The latter in domestic and foreign companies.
- Teaching and learning outcomes
Cost accounting systems, cost planning, profitability control, costing, process costing, job order costing, profit and loss accounting, activity-based costing, integrated corporate planning, ERP system SAP R/3 in the area of CO (and the adjacent areas MM, PP and FI), production and project controlling, year-end and internal reporting
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Workload hours Type of teaching Media implementation Concretization 45 Lecture Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 50 Preparation/follow-up for course work - 45 Exam preparation - 10 Work in small groups -
- Graded examination
- Written examination
- Literature
- Berkau, C.: Basics of Accounting, 3rd edition, Munich, Konstanz (UVK-Lucius) 2017
- Wiendahl, H.-P.: Betriebsorganisation für Ingenieure. 5. Aufl., München, Wien (Hanser): 2004.
- Kilger, W.; Pampel, J.; Vikas, K.: Flexible Plankostenrechnung und Deckungsbeitragsrechnung. 11. Aufl., Wiesbaden (Gabler): 2002
- Coenenberg, A.G.; Cantner, J., Fink, Chr.: Kostenrechnung und Kostenanalyse. 5. Aufl., Stuttgart (Schäffer/Poeschel): 2003
- Weber, J.: Einführung in das Controlling. 10. Aufl., Stuttgart (Schäffer/Poeschel): 2004
- Brück, U.: Praxishandbuch SAP-Controlling. Bonn (Galileo Press): 2003.
- Applicability in study programs
- Automotive Engineering (Master)
- Automotive Engineering M.Sc. (01.09.2025)
- Computer Science
- Computer Science M.Sc. (01.09.2025)
- Mechatronic Systems Engineering
- Mechatronic Systems Engineering M.Sc. (01.09.2025)
- Electrical Engineering (Master)
- Electrical Engineering M.Sc. (01.09.2025)
- Mechanical Engineering (Master)
- Mechanical Engineering M.Sc. (01.09.2025)
- Applied Materials Sciences
- Applied Materials Sciences M.Sc. (01.09.2025)
- Person responsible for the module
- Mechlinski, Thomas
- Teachers
- Berkau, Carsten
- Balzer, Heike