Cost accounting for non-merchants

Do you understand your controller? Do you speak to eachother at the same eye level? Sound knowledge of the structure and function of modern accounting belong to the basic tools of specialists and executives today. Cost and efficiency accounting is of special importance because it delivers the necessary information and figures which are needed for a success-orientated control of the production area ("controlling").
 

The participants will get a practical overview about basic components, central terms and relevant correlations of cost and efficiency accounting. They will get to know typical problems of business economics and will be able to transfer and apply their knowledge in the entrepreneurial practice.

Allocation of cost accounting in operative controlling
Basics of cost and efficiency accounting, cost accounting systems

Cost type accounting
Basic costs and calculated costs, fixed and variable costs, mixed costs, individual and overhead costs

Cost centre accounting
Operational accounting form (BAB), internal performance settlement, determination of distributive costs, rein on costs

Calculation (cost unit accounting)
Simple calculation procedures, distributive cost accounting, accounting of hourly rates for machines, calculation of services

Operating statement
Calculation procedure of total costs, calculation procedure of turnover

Variable gross margin accounting
Defects of the actual cost system, fixed costs coverage

Note:
Please bring your pocket calculator!