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| Module code: DBWI-360 |
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5 |
| Academic Year: 2 |
| Mandatory course: yes |
Language of instruction:
German |
Assessment:
Graded exam (Duration 120 min., 100 pts.)
The exam will be written in the 5th semester (Block 5A) according to the examination schedule (Wirtschaftsingenieurwesen/Produktionsmanagement, Bachelor, ASPO October 1, 2021).
The exam will be written in the 3rd semester (Block 3A) according to the examination schedule (Wirtschaftsingenieurwesen/Produktionsmanagement, Bachelor, ASPO October, 1, 2022).
Distribution:
- 50 pts. (60 min) on “Cost and Performance Accounting”
- 50 pts. (60 min) on “Investment and Financing”
Prerequisites for receiving credits:
The achievement of at least 40 out of 100 points in the module exam.
The grade corresponds to the student’s performance in the module exam and is shown as a decimal grade according to the htw saar grading scheme.
[updated 08.04.2025]
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DBWI-360 (P740-0036) Industrial Engineering / Production Management, Bachelor, ASPO 01.10.2022
, study year 2, mandatory course
DBWI-360 (P740-0036) Industrial Engineering / Production Management, Bachelor, ASPO 01.10.2021
, study year 3, mandatory course
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The total student study time for this course is 150 hours.
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Recommended prerequisites (modules):
None.
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Thomas Kunz |
Lecturer: Prof. Dr. Thomas Kunz
[updated 24.01.2023]
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Learning outcomes:
After successfully completing this course, students will be able to understand the connection between financial accounting and cost accounting, to reconcile the figures of both accounting groups, to use cost accounting terminology correctly in a business context, to determine the cost level of the individual production factors depending on the design of the cost accounting, to apply and critically assess the procedures of internal cost allocation, and to determine calculation rates for the services of the main cost centers. In addition, they will be familiar with the advantages and disadvantages, as well as the areas of application of a full and a partial cost calculation and a contribution margin calculation. They will be able to calculate target and actual costs, analyze deviations and derive appropriate actions from the results.
With the help of static and dynamic investment appraisal procedures, students will be able to assess the advantages of a single investment in isolation and select the most favorable investment object from several mutually exclusive alternatives. Students will be able to determine the optimal service life and the optimal replacement time. They will be able to apply the financing rules, explain the various options for equity and debt financing, and identify possible solutions to specific problems. Students will be able to take appropriate account of the mutual dependencies between investment, financing, cost and performance accounting, accounting, procurement, production and sales.
[updated 08.04.2025]
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Module content:
Cost and performance accounting:
o Subareas, tasks and basic concepts of managerial accounting, cost theory fundamentals, principles of cost allocation
o Cost element accounting: tasks, structure and recording cost elements
o Cost center accounting: tasks, internal cost allocation, cost accounting sheet, creation of calculation rates
o Cost object accounting: tasks, division calculation, equivalence number method, overhead allocation, and joint product costing
o Development forms of cost accounting: actual, normal, and planned cost accounting; full and variable cost accounting; contribution margin accounting.
Investment and financing:
o Concepts, types of investment, tasks and problems of investment appraisal
o Static methods of investment calculation: cost comparison, profit comparison, profitability comparison and amortization period calculation
c. Dynamic investment calculation methods: financial mathematical principles, net present value, internal rate of return, annuity and amortization period methods
o Basics of financing: concepts, types of financing, liquidity and financial equilibrium, financing rules
o Equity financing: determining shareholders´ equity, financing through contributions or participation, and equity financing in corporations.
o External financing: characteristics, long-term and short-term external financing
o Internal financing: self-financing, financing through capital release, and financing through provisions
[updated 08.04.2025]
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Teaching methods/Media:
Lecture: Lecture, demonstration, group work on concrete problems
[updated 08.04.2025]
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Recommended or required reading:
• G. Wöhe, U. Döring G. Brösel: Einführung in die Allgemeine Betriebswirtschaftslehre
• L. Haberstock: Kostenrechnung I und II. Berlin, Erich Schmidt Verlag
• K.-D. Däumler, J. Grabe: Kostenrechnung 1. NWB Verlag
• K. Deimel, G. Erdmann: Kostenrechnung: Das Lehrbuch für Bachelor, Master und Praktiker, Pearson Studium
• St. Georg: Basiswissen Kostenrechnung. CreateSpace, ISBN-13: 978-1499634204
• St. Georg: Aufgaben und Lösungen zur Kosten- und Leistungsrechnung. Independendly Published, ISBN-13: 978-1520622378
• J. Germann: Basiswissen Kostenrechnung. dtv Verlagsgesellschaft
• H. P. Becker: Investition und Finanzierung, Wiesbaden, Gabler, München, Vahlen
• H. Bieg, H. Kußmaul, G. Waschbusch: Investition, 3. Aufl., (Verlag Franz Vahlen) München 2016.
• H. Bieg, H. Kußmaul, G. Waschbusch: Finanzierung, 3. Aufl., (Verlag Franz Vahlen) München 2016.
• H. Bieg, H. Kußmaul, G. Waschbusch: Investition in Übungen, 4. Aufl., (Verlag Franz Vahlen) München 2021.
• H. Bieg, H. Kußmaul, G. Waschbusch: Finanzierung in Übungen, 4. Aufl., (Verlag Franz Vahlen) München 2017.
[updated 08.04.2025]
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