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