UNIVERSITY COURSE
Actual & budgeted cost accounting for employees with cost responsibility
A large number of tasks for employees with cost responsibility require reliable information on the composition of the costs and services of the company or division to be managed.
Graduates of this university course are able to apply the instruments of cost type, cost centre and cost unit accounting in their operational environment. Furthermore, they are able to carry out calculations for orders, projects or products and to plan and control the required personnel capacities. With the help of the decision-making tools they have learnt, they are able to make well-founded decisions for the economic success of their company.
Contents & focus
The university course ‘Actual & budgeted cost accounting for employees with cost responsibility’ has the following content and therefore focal points:
- Instruments of actual and planned cost accounting
- Full cost accounting vs. partial cost accounting
- Differences between accounting expenses and costs
- Cost centre accounting
- Calculation and cost control of orders, products and projects
- Actual and budgeted cost accounting as a decision-making tool for business management problems
- Personnel capacity planning and personnel cost planning
The entire course comprises 4 ECTS credits (128 units). The assessment is as follows:
30% written exam
30% online quizzes
40% Case studies
ECTS = European Credit Transfer and Accumulation System
LE = teaching units
Facts
Part-time
Duration: 2 attendance days on site at CAMPUS 02 and 4 online evenings
32 teaching units of which 50 % online teaching
max. Teilnehmer*innenanzahl: 25
Costs
For participation in the university course:
EUR 1.190,-
Completion:
Confirmation of participation in the university course
„Ist- & Plankostenrechnung für Angestellte mit Kostenverantwortung“
Who is this continuing education for?
This training programme is aimed at
- People with a sense of responsibility and a willingness to develop further
- People who have cost, budget and/or personnel responsibility in their profession
- Managers who are involved in their company's decision-making process Prerequisites
Prerequisites
Completed vocational training
ECTS
4 ECTS Credits
A total of 400 hours are required for this programme.
Registration & deadlines
- Go to ‘Register now’.
- Enter your details in the form.
- You will receive an e-mail confirming receipt of your registration.
- If necessary, we will ask you for additional documents via email.
Anmeldefrist: September 2026
Teaching times
Start: Oktober 2026
The exact dates will be announced in due course. In general, 2 on-site days at CAMPUS 02 University of Applied Sciences and 4 online evenings are planned.
Learn individually & flexibly
Use the possibilities of the Life Long Learning-Passes of CAMPUS 02 University of Applied Sciences! This university course ‘Actual & budgeted cost accounting for employees with cost responsibility’ is part of a modular continuing education programme. If you wish, you can also complete the other university courses ‘Double-entry bookkeeping for career changers’, ‘Content analysis of the balance sheet and profit & loss account’ and ‘Corporate planning and budgeting of organisational units’. If you have completed all four university courses required for the ‘Certified Expert in Corporate Planning’ certificate programme by February 2025 at the latest, you will be awarded the title of Certified Expert in Corporate Planning.
FH-Prof. Mag. Peter Meiregger, StB
CAMPUS 02 University of Applied Sciences
Department Financial Accounting
Körblergasse 126, 8010 Graz
Course management
Mag. Marlene Schmidtberger
CAMPUS 02 University of Applied Sciences
Department Financial Accounting
Körblergasse 126, 8010 Graz
Take off professionally
- Calculate orders, products and projects independently
- Use actual and budgeted cost accounting as a sound tool for operational decision-making
- To be able to make situation-specific decisions that contribute to the economic success of their company
