Administrative unit 3: Finance and Purchasing
Management Accounting
The area of Management Accounting creates an overview about vital cost and performance data of the university. For this purpose different internal cost allocations are calculated, e.g. services for third parties are debited causative and on accrual base with overhead cost. The Cost and Performance Calculation increases cost transparency and cost awareness.
Main areas of activity
Analysis of the cost situation
- Determine relevant cost information.
- Create cost reports for the university management to support decision-making.
Calculation
- Determine overhead costs and overhead rates to cost economic projects.
- Design and create costing sheets.
- Support department heads in the calculation of study programs.
Internal cost allocation
- Conceptually work out scenarios for internal cost allocation.