After successful completion of the course, students are able to...

• Prepare and check cost accounts
  
• Create and check price calculations
  
• To recognize and reproduce the connections between calculation and business administration

In the LVA, the operational accounting and the calculation of construction prices are dealt with.

Among other things, the following topics are dealt with in the LVA: Production in the construction company, effort / costs, definition of costs, cost-influencing circumstances, calculation types, distribution and allocation of costs, surcharge calculation, offer management, calculation of the main types of costs, construction income statement.

The methods of achieving the learning outcomes are:

• Self-study of the course materials (script, exercise materials)
• Lecture part and subsequent opportunity to ask questions about the lecture content
  
• Exercise part and ongoing opportunity to ask questions about the content of the exercises
  
• Preparation of a seminar paper

1. Online exam at the TUWEL with attendance at a Zoom meeting
   
2. Seminar paper
   
3. Oral exam via Zoom

All performance certificates must be successfully completed for the course to be assessed positively.

Ein Folienskriptum zur Lehrveranstaltung wird vor der ersten Vorlesung als Download im TUWEL Kurs zur Verfügung gestellt.

Weitere empfehlenswerte Literatur zur LVA:

• ÖNORM B 2061:2020: Preisermittlung von Bauleistungen
• ÖNORM B 2110:2013: Allgemeine Vertragsbestimmungen für Bauleistungen - Werkvertragsnorm
• ÖNORM B 2111:2007: Umrechnung veränderlicher Preise von Bauleistungen - Werkvertragsnorm

Normenzugang für Studierende der TU Wien: https://www.tuwien.at/bibliothek/recherchieren-und-ausleihen/normen

• Kropik, Baukalkulation, Kostenrechnung und ÖNORM B 2061 (2020),
• Kropik, Mittellohnpreiskalkulation (2021)

• 234.994 Construction Economy and Construction Project Management
• 234.012 Cost Planning and Scheduling