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Chair of Management Accounting and Control
Management Accounting and Control

Life Cycle-oriented Management

The course is held in every summer semester.
Participants learn about life cycle-related decisions from an economic perspective and get specific knowledge about corresponding methods enabling an informed decision-making.
Firstly, the module provides an overview of life cycle models and concepts. Thereafter, strategic life cycle-related design tasks and deployable methods are presented. The discussion of life cycle-related decision models and methods is a key aspect of the module. This includes (among others)::
  • Life Cycle Costing/Total Cost of Ownership
  • Dynamic investment appraisal supporting decisions about profitability, useful economic life and replacement timing
  • Approaches for including taxes
  • Material Flow Cost Accounting
  • Value Stream Design
  • Life Cycle Assessment
Contact person
Written examination

ERASMUS students: See Notes for ERASMUS students (English)
Information and downloads

Note for the access to documents

The first part of lecture slides is open to all TUC members. For the follow up documents a registration as course participant is required (registration and enrollment via OPAL). The registration is done online and in combination with the enrollment for the exercise groups. Please use the following Link for the registration..