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UNIVERSITY COURSE
Actual & budgeted cost accounting for employees with cost responsibility

Contents & focus areas
Facts about the course
Entry requirements
Schedule
Contact us
Register now

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.

Studierende am Arbeitsplatz gemeinsam
Zwei Studierende mit Laptop
What you can expect from the university course

Contents & focus areas

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. Number of participants: 25

 

Costs

For participation in the university course:
EUR 1.190,-

Completion:

University participation certificate

(bei Erbringung der nachweisbaren Eigenleistung)

oder

Hochschulische Teilnahmebestätigung

(bei Erfüllung der Präsenzerfordernisse)

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

Abgeschlossene Berufsausbildung (z. B. Lehrabschluss) ODER 3 Jahre facheinschlägige Berufserfahrung

ECTS

4 ECTS Credits

A total of 100 hours are required for this programme.

Registration & deadlines

  1. Go to ‘Register now’.
  2. Enter your details in the form.
  3. You will receive an e-mail confirming receipt of your registration.
  4. If necessary, we will ask you for additional documents via email.

Anmeldefrist: 07.03.2027

Teaching times

Start: April 2027

Die genauen Termine werden bis spätestens Oktober 2026 bekannt gegeben. Generell sind 2 Präsenztage vor Ort an der FH CAMPUS 02 sowie 4 Online-Abende geplant.

Learn individually & flexibly

Use the possibilities of the Life Long Learning-Passes der FH CAMPUS 02!
Dieser Hochschulkurs „Ist- & Plankostenrechnung für Angestellte mit Kostenverantwortung“ ist Teil eines modular aufgebauten Weiterbildungsprogramms. Sie können auf Wunsch auch die weiteren Hochschulkurse „Doppelte Buchhaltung für Quereinsteiger*innen“ „Inhaltsanalyse der Bilanz und Gewinn- & Verlustrechnung“ und „Unternehmensplanung und Budgetierung von Organisationseinheiten“ absolvieren. Sofern Sie alle erforderlichen vier Hochschulkurse des Zertifikatlehrgangs „Certified Expert der Unternehmensplanung“ absolviert haben, wird Ihnen der Titel Certified Expert der Unternehmensplanung verliehen.

University course on actual and budgeted cost accounting for employees with cost responsibility
CONTACT FOR FURTHER INFORMATION
Portraitfoto Peter Meiregger

FH-Prof. Mag. Peter Meiregger, StB

CAMPUS 02 University of Applied Sciences
Department Financial Accounting
Körblergasse 126, 8010 Graz

Porträt Marlene Schmidtberger

Course management
Mag. Marlene Schmidtberger

CAMPUS 02 University of Applied Sciences
Department Financial Accounting
Körblergasse 126, 8010 Graz

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Anmeldefrist: 07.03.2027
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You benefit

Take off professionally

After completing this university course, you will be able to

  • 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
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