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Front Page > Archived Education > Business Economics (T-FE) > 2005 > Year 2 > Management Accounting (TFS3203)

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 TimeTeacher(s)LanguageEnrolment
12007-03-12 – 2007-05-25Anna-Lena BerglundSwedish2007-02-19 – 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.


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