Cost accounting

Cost accounting principles of controllers

• From financial accounting to cost accounting.
• Cost concepts (direct and overhead costs, fixed and variable costs, marginal costs).
• Cost accounting process.

Cost element accounting

• Systematization and recording of cost types.
• Special features and significance of imputed costs.

Cost center accounting

• Structure and process of cost center accounting.
• Internal activity allocation between cost centers.
• Determination of surcharge and billing rates.
• Center concepts.

Calculation and pricing

• Calculation of goods and services.
• Calculation with surcharge rates, hourly rates and equivalence figures.
• From cost to price.

Cost management - starting points and important instruments

• Relevance and starting points of cost management.
• Overhead cost management with activity-based costing.
• Recognize and exploit cost-cutting potential.

Profit-oriented management with contribution margin accounting

• Contribution margin accounting as a decision-making and management tool.
• Determination of meaningful contribution margins.
• Determination of break-even point and price limits.

Budgeting and variance analysis - planning and controlling the success of cost centers

• Planning and budgeting of costs and success.
• Target/actual comparison: identify and analyze deviations.