Cost Accounting for Public and Non-Profit Organisations

Faculty

Faculty of Business Management and Social Sciences

Version

Version 1 of 11.03.2025.

Module identifier

22B0767

Module level

Bachelor

Language of instruction

German

ECTS credit points and grading

5.0

Module frequency

only winter term

Duration

1 semester

 

 

Overall workload

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

Teaching and learning methods
Lecturer based learning
Workload hoursType of teachingMedia implementationConcretization
45LecturePresence-
Lecturer independent learning
Workload hoursType of teachingMedia implementationConcretization
105Preparation/follow-up for course work-
Graded examination
  • Homework / Assignment or
  • Written examination or
  • Oral presentation, with written elaboration
Literature

Klümpers, B.; M?llers, H.;Zimmermann, E. Kommunale Kosten- und Wirtschaftlichkeitsrechnung, 14. Auflage Münster/Hagen/Wuppertal, 17 Auflage 2010 Klümpers, B.; M?ller, H.; Die produktorientierte Kosten- und Leistungsrechnung. Berlin 2002 Schauer, Reinbert/Andessner, Rene? Clemens/Greiling, Dorothea: Rechnungswesen und Controlling für Nonprofit-Organisationen; Haupt- Verlag, Bern 2015 Schuster, F. Kommunale Kosten- und Leistungsrechnung Oldenbourg-Verlag 2002

Applicability in study programs

  • Public Management
    • Public Management, B.A.

    Person responsible for the module
    • Kleine, Dirk
    Teachers
    • Kleine, Dirk