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

K. Höse, Dr. A. Schmidt

Written examination

ERASMUS students: See Notes for ERASMUS students