Intensive Seminar Decision-Oriented Cost and Performance Accounting – Understanding and Using Cost Accounting in Practice 24.09.2019 (1 day)


Basics of cost and performance accounting

  • Necessity, objectives and tasks of cost and performance accounting
  • Understand essential concepts of cost and performance accounting
  • Cost element, cost object, cost object accounting as a building block of each cost accounting procedure
  • Problem of traditional calculation methods

Fundamental differences between full-cost and partial cost accounting

  • The defects and errors of the full cost calculation with practical use
  • Learning to think and decide in contribution margins

Reorganisation of cost accounting / structure into a meaningful operating and divisional income statement

  • Design of a meaningful divisional success and management income statement
  • How are different price levels calculated using the gradual profit margin calculation? Questioning pricing and discounting policy

Decision-making aids through modern cost accounting

  • Customer analyses (customers on the test bench/ customer portfolio analyses)
  • Item success analyses / assortment analyses
  • Break-even point analysis in practice

Identify cost structure analysis and cost-cutting opportunities  

  • Secure vulnerability analysis, cost structure analysis, sales decisions
  • Structure of a key figure cockpit and cost analysis tool

Seminar trainer

Prof. Dr. Peter R. Preißler, Prof. Dr. Gerald Preißler, Eduard Satzinger

Duration of the seminar

1 day (24.09.2019)