What types of management accounting are there

Martin-Luther-University Halle-Wittenberg

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learning goals

  • Structure and application of partial cost accounting.
  • Forms of budgeting.
  • Cost variances and their analysis.
  • Structure and application of process and target cost accounting.
  • Use of cost accounting systems to support decisions.


  • Split of costs and structure of partial cost accounting.
  • Planning costs and building budget plans.
  • Cost variances and their analysis.
  • Process cost management and target cost management.
  • Cost and revenue calculation systems as decision information systems.


A script for the lecture is made available in Stud.IP.


  • Ewert, R .; Wagenhofer, A .: Internal company accounting, 8th revised edition, Berlin et al. 2014.
  • Kloock, J .; Sieben, G .; Schildbach, Th .: cost and performance accounting, 9th update. and exp. Ed., Stuttgart 2005.
  • Haberstock, L .: Cost accounting II. (Marginal) plan cost accounting, 10th revised edition, Berlin 2008.
  • Dierkes, St .: Planning and control of process costs. Cost management in the indirect service area, Wiesbaden 1998.
  • Kilger, W .: Flexible plan cost accounting and contribution margin accounting, 13th, updated. Ed., Wiesbaden 2012.
  • Seidenschwarz, W .: Target Costing, Munich 1993.
  • Schweitzer, M .; TroƟmann, E .: Break-even analyzes. Basic model, variants, extensions, Stuttgart 1986.


An exercise is offered to accompany the lecture.

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