Lernsituationen für einen kompetenzorientierten Unterricht. Handlungsfeld: Kosten und Leistungs

The workbooks in the series "Learning Situations for Competency-Oriented Teaching" facilitate the implementation of competency-oriented teaching across various fields of action, as required by new competency-oriented educational plans in many educational pathways. The learning situations for the field of 'Cost and Performance Accounting' enable competency-oriented learning through complete learning actions, simplify the implementation of problem- and action-oriented teaching, support independent student-centered work, include comprehensive learning situations with detailed subject-specific information, allow for internal differentiation through supplementary and advanced exercises, provide a summary of the essential content for each learning situation, enable individual learning success assessment at the end of each learning situation, and conclude with an extensive chapter on exam and test preparation.

The learning situations are designed to be usable across different educational pathways and without the need for an additional textbook. In addition to their use in vocational training, they are also suitable for targeted emphasis (differentiation area) in educational pathways leading to the specialized high school diploma or the general higher education entrance qualification.

Nationally suitable for use in commercial vocational school programs, in higher vocational schools, in vocational high schools/economic high schools, in technical secondary schools (FOS), and in vocational secondary schools (BOS).

Content includes:
Full cost accounting: cost type accounting, cost center accounting, cost unit accounting, machine hour rate accounting.
Partial cost accounting: cost trends, contribution margin, break-even point, price floors, target costing, planned cost accounting, process cost accounting.

Associated materials: Material including solutions is available for download and in printed form for this workbook.