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AC (Subject) / A (Lesson)
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- 1. need for cost accounting (5) [4] 1
- 2. traditional cost accounting vs cost management - def., considerations concerning costs and also lifecycle? 2
- 3. composition of total costs, composition of product cost, vicious circle with low cost elasticity, 3
- 4. influences on costs (4) levers / examples!!, general approaches to cost reduction, possibilities to influence costs consequences of a high number of variants in construction, purchase, production, distribution service, administration 4
- 5. proactive cost control (4), proactive cost management (7), reactive cost management (3), 5
- 6. basic structure of the investment-theoretical approach (decision making generator) => goal?, in case of no intertemporal dependencies: shape of cost and revenue as function of quantity, what has to be considered when looking over more periods? what is the consequenting problem? 6
- 7. depreciation (traditional vs. investment-theoretical), Value of the Machine at tau W(tau) -> def, consequence, formula, definitions of KW(0), KW(t), KW (T), KW, KW^new, W (0), W(T), ab(tau), special case, ab(tau+1) results from two effects central problem of the investment theoretical approach 7
- 8. sensitivity analysis for robustness measures, what concerning risk? general prolematic of BEA 8
- 9. BEA - relevance for controlling issues 9
- 10. learning curve- basic hypothesis, realistic values for alpha, reasons for reduced costs (4), idea of cost planning and learning curve, problems of the learning curve concept (4) 10
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- 11. modern management tools 11
- 12. basic idea of life cycle costing (+ contrast to BEA), Necessity of life cycle analysis (9), integration of suppliers into the development process (4) 12
- 13. core problem of life cylce cost analysis, solutions (3), break even quantity over life cycle x with recovery rate W (at T) => consists of ? => what do we have to recover every period?, further problems of life cycle analysis (2) + conclusion 13
- 14. target costing: scheme, graph cost controllability, level of determination, occurance over life cycle cost splitting => idea and ideal conception, ZI < 1,ZI >1 => meaning, what does a minor product modification result in ? after and before implementation, flexibility w.r.t. product feature? what does a change in one DCi result in? 14
- 15. modified target costing including a minimum variant Problem => reason => basic idea, stop if?, gap from an ideal company in the low cost segment 15
- 16. optimization of the cost structure how? (5), matrix product concept / process technologies 16
- 17. problems of target costing (5) 17
- 18. ABC => target & motivation (4), 3 main areas of ABC (explanation, sub-areas, gives examples of cost drivers) further reason for distortions (3) why ABC is needed => main idea ABC supports the following decisions (up to 7... ) graph of field of applications, look at link to mscm accounting 17
- 19. ABC model for product design decision => lead to 2 cases 19
- 19. extension of ABC as decision generator ansehen
- 19. evaluation of ABC strengths and weaknesses 19
- 20. optimal cost driver selection => advantages and disadvantages of a small number of cost driver possibilities of cost driver replacements 20
- 21. basic idea of benchmarking, BM objects, comparison based on what? what is the performance gap? possible targets? types (3) advantages and disadvantages!! 21
- 22. performance of BM increasing (6), criteria for differentiation of BM (3), 22
- 23. benchmarking organizations, benchmarking code of conduct (4), benchmarking phases (4), benchmarking team (5) 23
- 24. Benchmarking with Data Envelopment Analysis Problem => basic idea, necessary=application 24
- what is the cost elasticity and how is it calculated? see learning rates