Cost Accounting (UE)

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Course lecturer:

Mag. Dr.

 Alexander Herbst
Course numberB4.06360.20.251
Course codeCoAc
Curriculum2016
Semester of degree program Semester 2
Mode of delivery Presencecourse
SPPW2,0
ECTS credits3,0
Language of instruction English

Upon completion of the course, students:

  • understand cost accounting interconnections;
  • are able to analyse and work on practical questions and problems of cost accounting;
  • know the connections between external and internal cost accounting.


  • Fundamentals
  • Cost types - cost center - cost unit
  • full cost accounting
  • direct costing
  • standard cost accounting


Bhimani, A. ; Horngren, T. Ch. ; Datar, M. S. ; Rajan, V. ; M.: Management and Cost Accounting, 5th edition, Pearson Education Limited, Essex 2012
Horngren, T. Ch. ; Datar, M. S.: Cost Accouting. A managerial Emphasis, 15th edition, Pearson Education Limited, Essex 2015
Lanen, W. ; Anderson, Sh. ; Maher, M.: Fundamentals of Cost Accounting, 5rd Edition, McGraw-Hill Education, New York 2016