Management Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3203 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-FE 2005 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2006-2007) |
| Credits: | 6 cr |
| Responsible Teacher: | Kallenberg, Niklas |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2006-2007
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 1 | 2007-03-12 – 2007-05-25 | Anna-Lena Berglund | Swedish | 2007-02-19 – 2007-03-18 |
Learning Outcomes
The student is able to plan, perform and supervise tasks related to operational cost accounting. The student can also apply different cost accounting methods and carry out calculations for his/her decision making.
Contents
Basic cost concepts, cost drivers, cost objects, standard costing, various methods for product costing, activity-based costing (ABC) and ABC management, budgeting, preparation of functional budgets and master budgets, the principles of strategic cost management, ABC-model construction by using the QPR Cost Control-application and budgeting by using the Navita-business model-application.
Recommended or Required Reading and Other Learning Resources/Tools
Ax, Johansson, Kullvén. nyaste upplagan. Den nya ekonomistyrningen. Malmö. Liber ekonomi.
Handouts.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, computer exercises.
Assessment Methods
Written tests, task, assessment on scale 0-5.