Course

Management Accounting (BRH110)

Fakta

Emnekode BRH110

Vekting (stp) 10

Semester undervisningsstart Spring

Undervisningsspråk Norwegian

Antall semestre 1

Vurderingssemester Spring

Timeplan Vis timeplan

Litteratur Pensumlisten finner du i Leganto

Intro

Management accounting is an introduction course for bachelor students. Topics covered are:

- Role of management functions

- Classification of costs

- Absorption costing and marginal costing

- Process costing

- Short term decision making

- Relevant costs, pricing, and decisions under uncertainty

- Budgeting

- Business strategy and management accounting

- Sustainability

Content

In any organization there is a need for economic management in more or lessdegree.The course provides students with a basic understanding of how to use economic models within different organizations to make decisions that increase economic benefit for the organization.

Learning outcome

After completing the course students are expected to have

Knowledge:

  • Have knowledge of various forms of competition and optimal economic adjustment under the various forms of competition.
  • Have knowledge of management accounting
  • Have knowledge of economic decision models
  • Have knowledge of budget models

Skills:

  • Have skills in setting up management accounts and associated analysis models
  • Have skills in setting up cost and profit models

General competence:

  • After completing this course should possess basic knowledge of financial management by service companies. Furthermore, one should be able to exchange views and experiences with economists, which is especially important in large corporations with centralized management functions.

Forkunnskapskrav

Ingen

Eksamen / vurdering

Home exams

Vekt 7/10

Varighet 7 Hours

Karakter Letter grades

Eksamenssystem WISEflow

Midterm group exam

Vekt 3/10

Varighet 1 Weeks

Karakter Letter grades

Eksamenssystem WISEflow

Method of work

Lectures and group work.

Åpent for

Open course for all who meet the requirements for general university admissions certification (GSK).

Admission requirements

General university admissions certification (GSK).

Emneevaluering

The faculty decides whether early dialogue will be held in all courses or in selected groups of courses. The aim is to collect student feedback for improvements during the semester. In addition, a digital course evaluation must be conducted at least every three years to gather students’ experiences.

Litteratur

Book Kostnads- og inntektsanalyse Boye, K., Heskestad, T., Holm, E., Oslo, Universitetsforlaget, 342 s., cop. 2017, isbn:978-82-15-02526-1, Book Kostnads- og inntektsanalyse : oppgavesamling og løsningsforslag Boye, K., Holm, E., Heskestad, T., Oslo, Universitetsforlaget, 175 s., cop. 2017, isbn:978-82-15-02957-3,
The course description is retrieved from FS (Felles studentsystem). Version 1