Special Aspects of Management Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TIS1502 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-IB 2012 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2014-2015) |
| Credits: | 4 cr |
| Responsible Teacher: | Kallenberg, Niklas |
| Language of Instruction: | English |
Learning Outcomes
The main objective of this course is to teach several important issues of management and cost accounting. This course provides conceptual knowledge, theoretical understanding and practical application of management accounting. Especially, this course is integrated with the SAP R/3 Enterprise Resource Planning (ERP) system to provide real applications of these systems.
Student's Workload
Total work load 108 h of which scheduled studies 52 h and autonomous studies 56 h
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting. Introduction to Management Accounting
Contents
In this course, practical scenarios is created by integrating realistic cases together with data and information communication through SAP R/3 and quantitative and optimization methodologies.
The course consists of five units such as Cost Terminology and Responsibilty Accounting, Production Decisions, Cost Allocation, Profitability Analysis and Reporting, and Asset Management and Capital Budgeting Analysis.
Regional Impact
There are various companies operating in the region and suitable cases used in classes.
Internationality
International learning environment with international examples and cases
Recommended or Required Reading and Other Learning Resources/Tools
Handouts.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, independent studies.
Assessment Criteria
5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.
3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.
1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.
Assessment Methods
Examination, independent task. Numerical (0-5).