Management Accounting

General information:

Target group:
TUM-BWL Diploma
TUM-BWL Master (1st semester)
TUM-WIN (3rd semester)
Wirtschaftsinformatik Master

Fixed dates:
Lecture: Wednesday, 9:45-11:15, room N1179.
Exercise: Thursday, 15:00-16:30 Uhr in room 0360, first exercise on October 24th.
No application is necessary. The lecture starts on October 16th, while the exercise starts on October, 24th.

Lecture: Prof. Dr. Gunther Friedl                     
Exercise: Eline Schoonjans
Language: German and partially English
Teaching hours:  4 SWS/ 6 ECTS (Lecture incl. the exercise)


Goal of the course:

In the lecture we discuss problems and methods of cost planning and cost control as well as selected systems of cost accounting. A necessary prerequisite for the lecture is the basic knowledge from the lecture in "Cost Accounting". In the exercise we practice the content otf the lecture on the basis of examples and tasks from former exams. To this end, the tasks of the exercise should be prepared.

Structure of the course:

1. Accounting objective and systems of management accounting
2. Direct costing- and contribution margin accounting ("Grenzplankosten- und Deckungsbeitragsrechnung")
3. Relative direct costs and profit contribution accounting ("Grenzplankosten- und Deckungsbeitragsrechnung")
4. Activity Based Costing
5. Target Costing
6. Cost planning by means of investment theory ("Investitionstheoretischer Ansatz der Plankostenrechnung")

Basis literature for the course:

Schweitzer, Marcell; Küpper, Hans-Ulrich; Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard: Systeme der Kosten- und Erlösrechnung, 11. Aufl., München 2016.

Ewert, Ralf; Wagenhofer, Alfred: Interne Unternehmensrechnung, 6. Aufl., Berlin et al. 2008.

Küpper, Hans-Ulrich; Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard: Übungsbuch zur Kosten- und Erlösrechnung, 7. Aufl., München 2017.



Lecture notes and script

We provide you with all materials on Moodle.


Exam date will be announced during the semester. Registration via TUM-online is required.

Registration for the management accounting exam review of the summer semester 2020 is possible via TUM-online.