Project Cost and Performance Accounting

44B0834

Bachelor

German, English

5.0

only summer term

1 semester

The module serves the practical application of theoretical accounting principles, the expansion and deepening of business knowledge and the application-related use of spreadsheet software. It provides methodological tools to strengthen problem-solving skills and self-organization as well as experience in teamwork.

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

• Project Report, written and oral exam

Grade weighting: project report 50% + oral exam 50%

The following information on the scope and duration applies to each of the examination types permitted in the module. 

Project report: Elaboration with spreadsheet software and at least the elements of personnel planning, machine planning, transfer of profit and loss statement to cost accounting, budgeting, calculation of overhead, key figures

Oral examination: see applicable general part of the examination regulations

Basic knowledge of business administration, knowledge of double-entry bookkeeping and the procedures for analyzing annual financial statements and cost and performance accounting. Knowledge in the field of Construction Management. Basic knowledge of the use of standard software.

Students who have successfully completed this project are able to structure complex issues in the field of construction management cost and performance accounting and find practical solutions. Students will be able to integrate related subject areas such as labor economics, construction management and accounting into the problem-solving process.

Students who have successfully completed this module have in-depth knowledge of the analysis of accounting results and business structures as well as the determination of cost calculation bases.

Students who have completed this module use standard software, in particular spreadsheet programs, for business purposes and are able to find solutions to a wide range of problems using these tools.

Students develop solutions in job-related contexts based on known structures of cost and performance accounting in the construction industry, which are to a certain extent individually adaptable. They use the usual software-based standard applications as well as non-software-based cost and performance accounting techniques. They can apply the common methods in their own projects.

Students who have completed this module are able to apply the methods of cost and performance accounting to various companies in the industry and to optimize them for individual companies and contexts.

Students who have successfully completed this module are able to work in teams with a clear division of labor to achieve a useful, cooperative result.

Students will be able to assess their own role in relation to other, particularly commercial, task owners in the company and critically reflect on their construction project and company-related actions with regard to cost and performance accounting.

• Meinen, Heiko

• Meinen, Heiko