Electronics and Computer Engineering

Industrial Business Management 2

Integrated course, 2.00 ECTS


Course content

  • Cost effectiveness analysis
  • Production and cost theory
  • Cost accounting and costing: cost type, cost centre, cost object accounting
  • Absorption costing vs. direct costing
  • Break-even analysis
  • Standard costing and variance analysis

Learning outcomes


  • are able to determine the cost-effectiveness of investments and processes using different methods,
  • understand corporate accounting systems and
  • have an insight into cost accounting and are able to calculate costs of products and services.

Recommended or required reading and other learning resources / tools


  • Lechner, Egger, Schauer: Einführung in die Allgemeine Betriebswirtschaftslehre
  • Schierenbeck: Grundzüge der Betriebswirtschaftslehre
  • Thommen: Allgemeine Betriebswirtschaftslehre
  • Kemetmüller, Bogensberger, Schilling: Handbuch der Kostenrechnung
  • Kemetmüller, Bogensberger, Schilling: Übungsbeispiele zur Kostenrechnung
  • Warnecke, Bullinger, Hichert, Voegele, Kostenrechnung für Ingenieure


Mode of delivery

Integrated course, exercises 50%

Prerequisites and co-requisites

  • Technology Management 1

Assessment methods and criteria

Continuous assessment