AØKK08092U Managerial Accounting (F)
Recommended elective from the 3.year of BSc in Economics
Elective at MSc in Economics
The course is part of the Financial line in Economics symbolized by "F".
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:
For time and classroom please press the link under "Se skema"(See schedule) at the right side of this page (15E means Autumn 2015, 16F means Spring 2016).
You can find the similar information partly in English at
https://skema.ku.dk/ku1516/uk/module.htm
-Select Department: “2200-Økonomisk Institut” (and wait for respond)
-Select Module:: “2200-F16;Managerial Accounting”
-Select Period: “Forår/Spring – Weeks 4-29”
-Press: “ View Timetable”
- Category
- Hours
- Exam
- 3
- Lectures
- 42
- Preparation
- 161
- Total
- 206
for enrolled students. More information about registration, schedule, rules, courses etc. can be found at the student intranet (KUnet) for courses (MA-English) and student intranet (KUnet) for courses (KA-Danish) or student intranet (KUnet) for courses (BA- Danish).
Registration and information for prospective foreign speaking students please find more information at Study Economics.
For dansktalende enkelfagsstuderende se Åbent Universitet og Merit.
- 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
The written exam takes place June 17, 2016 at Peter Bangsvej 36, 2000 Frederiksberg http://pc-eksamen.ku.dk/pc_exam
The exact time of the exam will be informed in the Self-Service at KUnet mid-April.
For enrolled students more information about examination, exam/re-sit, rules etc. is available at the student intranet for Examination (English),student intranet for Examination (KA-Danish) and student intranet for Examination (BA-Danish).
- Re-exam
The written re-exam takes place August 31, 2016 at Peter Bangsvej 36, 2000 Frederiksberg http://pc-eksamen.ku.dk/pc_exam
The exact time of the exam will be informed in the Self-Service at KUnet mid-August.
If only a few students have registered for the re-exam, the exam might change to an oral exam including the date for the exam, which will be informed by the Examination Office.
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
- Duration
- 1 semester
- Placement
- Spring
- Schedule
- Spring semester is week 6-35
Period of
-teaching: Week 6-21
-exam: Week 21-26
-re-sit: Week 31-36 - 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)