Management Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3207 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-FE 2011 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2012-2013) |
| Credits: | 5 cr |
| Responsible Teacher: | Kallenberg, Niklas |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2012-2013
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 3 | 2012-09-03 – 2012-11-20 | Niklas Kallenberg | Swedish | 2012-08-13 – 2012-09-07 |
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.