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WINGS International University
Port Management and Maritime Logistics

Cost accounting

Contents

  • Introduction to management accounting
  • Terminology and objectives
  • Measuring costs and revenues
  • Pricing and profitability analysis
  • Cost assignment
  • Activity-based costing
  • Budgeting process
  • Standard costing and analysis of deviations
  • Organisational aspects of managerial accounting
  • Strategic aspects of managerial accounting

Learning outcomes

Students are able to analyse business processes based on the theories, principles and techniques of cost and performance accounting in order to support managerial decisions.

Credit points

5 ECTS

Responsible expert

Christian Decker

christian.decker@nullhs-wismar.de

Key benefits

Top Institut Bremenports
  • Flexible 24/7 part time programme for professionals
  • Available worldwide via online campus
  • Professional business partners and lecturers
  • 150 international examination locations
  • German university degree B.Sc.