Cost Management

Learning Outcomes of the Course Unit

1) Strategy and Business Management
2) Accounting as Information Source, Management Accounting, Cost Concept, Costs in Financial Tables, Determining Appropriate Costs and Cost Analysis
3) Costs in Terms of Decision Making
4) Numerical Plans: Budgets. Success Evaluation of Income Centers
5) Success Evaluation of Cost Centers
6) Activity Based Costing
7) Success Evaluation of Investment Centers
8) Competitive Strategies: Differentiation and Cost Leadership Performance Analysis
9) Financial and Non-Financial Success Indicators, Balanced Scorecard
10) International Transfer Pricing
11) Finished Product Life Cycle Cost
12) Performance Evaluation Techniques
13) Cost Management in the Life Course
14) Value Chain, Relations with Suppliers