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Front Page > Archived Education > Business Economics (T-FE) > 2010 > Year 2 > Management Accounting (TFS3207)

Management Accounting

Structure Type: Study unit
Code: TFS3207
Type: Compulsory / Professional Studies
Curriculum: T-FE 2010
Level: Bachelor of Business Administration
Year of Study: 2 (2011-2012)
Credits: 5 cr
Responsible Teacher: Kallenberg, Niklas
Language of Instruction: Swedish

Courses During the Academic Year 2011-2012

Impl.Study TimeTeacher(s)LanguageEnrolment
22011-08-29 – 2011-12-30Niklas KallenbergSwedish2011-08-19 – 2011-09-04

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.

Student's Workload

Class teaching: lectures/ exercises 64 h. Independent studies: Theory reading 20 h, independent studies and reflection 38 h, preparation for examination 20 h

Prerequisites / Recommended Optional Courses

Basics in Financial and Management Accounting

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 Criteria

1 the student understands some basics about management accounting tools
3 the student understands well the basics about management accounting tools
5 the student understands excellent the basics management accounting tools

Assessment Methods

Written tests, task, assessment on scale 0-5.


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