AØKK08092U Managerial Accounting
MSc in Economics
Financial and non-financial data are a very important basis for
evaluation of
profits of different segments as well as evaluating and managing
the efficiency of departments, people and processes in the
organization. But it is also important as a basis for pricing
decisions and planning purposes. The course put focus on how to
capture financial and non-financial data as well as organize and
use them for decision making and control.
The course contains the following core elements:
- Job costing systems & process-costing systems
- Revenue and Cost terms and behavior
- Profitability analysis
- Pricing decisions and target costing
- Capital Investment decisions
- Budgetary systems
- Performance measurement and management
- Control systems and transfer pricing
This course offer the students the opportunity to develop a
fundamental knowledge of financial management of a company. The
focus is on how to design, implement and use different conventional
as well as modern managerial and cost accounting models, techniques
and systems for analysis, decision making and control purposes.
The overall goal is that the students should be able to:
- Understand the purpose and content of different management accounting models, techniques and systems
- Be able to apply and use them for different analysis, decision making and control tasks in different companys
- Analyse and evaluate the strengths and weaknesses of each model, technique and system used for different tasks
Syllabus (tentative):
"Management Accounting" W. Seal, C. Rohde, R. H.
Garrison & E. W. Noreen. 5.ed. McGraw Hill 2014..
Selected articles
Research and theory based dialog lectures are mixed with exercises and cases. The lectures provide the students with the necessary understanding of purpose and content of the techniques and what type of theory they are based on. Through the use of examples and cases from practice the students learn to apply theory and techniques for analysis, decision making and control purposes in practice.
Time and room:
Time and room for the lectures and exercise classes: Please press the link under "Se skema" (See schedule). 15F means Spring (Forår) 2015.
The schedule for the Spring semester is available partly in English at this link:
https://skema.ku.dk/KU1415/reporting/textspreadsheet?objectclass=module&idtype=id&identifier=43781&t=SWSCUST+module+textspreadsheet&days=1-5&weeks=27-52&periods=1-68&template=SWSCUST+module+textspreadsheet
The first lecture in the springsemester will be the 6.th of February 2015 at 12.00 o´clock (AM).
- Category
- Hours
- Exam
- 3
- Lectures
- 42
- Preparation
- 161
- Total
- 206
- Credit
- 7,5 ECTS
- Type of assessment
- Written examination, 3 hours under invigilationA 3 hours written examination without aids.
- Aid
- Without aids
- Marking scale
- 7-point grading scale
- Censorship form
- External censorship
100 % censorship
- Exam period
- For the Spring semester 2015: From 26 May to 28 June 2015 Written exam will be the 22 of June 2015 The written exam takes place at Peter Bangsvej 36, 2000 Frederiksberg http://pc-eksamen.ku.dk/pc_exam More information is available at https://intranet.ku.dk/economics_ma/examination/Pages/default.aspx
- Re-exam
- Same as ordinary. But if only a few students have registered for the re-exam, the exam might change to an oral exam with a synopsis to be handed in. This means that the examination date also will change.
Criteria for exam assesment
The student must in a satisfactory way demonstrate that he/she has mastered the learning outcome of the course.
Course information
- Language
- English
- Course code
- AØKK08092U
- Credit
- 7,5 ECTS
- Level
- Full Degree MasterBachelor,Full Degree Master choice
- Duration
- 1 semester
- Placement
- Spring
- Schedule
- Spring (week 6-21)
- Course capacity
- No limits
- Continuing and further education
- Price
320 DKK per ECTS
- Study board
- Department of Economics, Study Council
Contracting department
- Department of Economics
Course responsibles
- Carsten Georg Rohde (3-737782507976827f3e7b853e747b)