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Chair of Management Accounting and Control
Management Accounting and Control

Resource Efficiency from an Economic Perspective

The course is held in every winter term. It consists of the lecture "Resource Efficiency from an Economic Perspective" and the full course "Management Accounting". So, please make sure you visit the "Management Accounting" lectures and exercises, too. More information about formal issues (e.g., the start of and the registration for exercise groups) will be provided in the first lecture.
Participants become acquainted with management view on resources and resource efficiency and they acquire specific knowledge in particular with regard to methods of management accounting and cost management.
Firstly, the course provides an overview of the integration of resources and resource efficiency in management theory. Thereafter, basing on the discipline-specific terms of resources and efficiency, methods of management accounting are presented which enable the determination and analysis of resource demand and, thus, also support the evaluation and controlling of resource efficiency. Specific topics are, among others:
  • Resources and resource efficiency in management theory
  • Production and cost theory
  • Cost accounting
  • Investment appraisal
  • Selected approaches of cost management
Written examination

ERASMUS students: See Notes for ERASMUS students
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.