AØKK08092U  Managerial Accounting (F)

Volume 2017/2018
Education

MSc programme in Economics – elective course

Bacheloruddannelsen i økonomi – valgfag på 3. år

The Danish BSc programme in Economics - elective at the 3rd year

Sidefagsuddannelsen i Økonomi-Erhvervsøkonomi - valgfag på KA delen

The course is part of the Financial line in Economics symbolized by "F".

Content

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, planning and control. 

The course contains the following core elements:

  • Job costing systems & process-costing systems

  • Revenue and Cost terms and behaviour

  • Profitability analysis on products, customers and other segments

  • Pricing decisions and target costing

  • Budgetary systems

  • Standard Cost Control

  • Performance measurement and management systems

  • Control systems and transfer pricing

Learning Outcome

After completing the course, the student should be able to:

Knowledge:

  • Develop a fundamental knowledge of financial management of a company.
  • Understand the purpose and content of different cost and management accounting models, techniques and systems.

 

Skills:

  • Design, implement and use different conventional as well as modern cost and management accounting models, techniques and systems for analysis, decision making and control purposes.    

 

Competencies:

  • Analyse and evaluate the strengths and weaknesses of each model, technique and system used for different tasks and apply the different models and tools in different companies. 

 

Seal, W., Rohde, C., Garrison, R.H. & Noreen E.W. “Management Accounting”. McGraw-Hill, 2015.

ISBN-13 9780077157500

ISBN-10 0077157508

 Selected articles

The course requires knowledge of micro economics as included in Micro I and Micro II.
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.
Schedule:
3 hours lectures a week from week 6 to 20 (except holidays).

The overall schema for the BA 3rd year can be seen at https:/​/​intranet.ku.dk/​polit_ba/​undervisning/​Lektionsplan-F18/​Sider/​default.aspx
or the Master at https:/​/​intranet.ku.dk/​ECONOMICS_MA/​COURSES/​COURSECATALOGUE-F18/​Pages/​default.aspx

Timetable and venue:
To see the time and location of lectures please press the link/links under "Se skema" (See schedule) at the right side of this page (E means Autumn, F means Spring).

You can find the similar information partly in English at
https:/​/​skema.ku.dk/​ku1718/​uk/​module.htm
-Select Department: “2200-Økonomisk Institut” (and wait for respond)
-Select Module:: “2200-F18; [Name of course]”
-Select Report Type: “List – Weekdays”
-Select Period: “Forår/Spring – Week 5-30”
Press: “ View Timetable”
Credit
7,5 ECTS
Type of assessment
Written examination, 3 hours under invigilation
at the computers of the University.
The exam assignment is given in English and must be answered in English.
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Exam registration requirements

None

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Aid
Without aids
Marking scale
7-point grading scale
Censorship form
No external censorship
The course can be selected for external assessment.
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Exam period

The exam takes place

June 15, 2018

at the exam venues of the university.

The exact time of the exam will be informed in the Self-Service at KUnet.

 

For enrolled students more information about examination, rules, exam schedule, venue etc. is available at the intranet for master students (UK) , master students (DK) and bachelor students (DK).

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Re-exam

The written reexam takes place

August 30, 2018

If only a few students have registered for the written reexam, the reexam might change to oral including the date, time and place, which will be informed in KUNet or by the Examination Office.

 

For enrolled students more information about reexamination, rules, re-exam schedule,venue etc. is available at the intranet for master students (UK),master students (DK) and bachelor students (DK).

Criteria for exam assesment

Students are assessed on the extent to which they master the learning outcome for the course.

To receive the top grade, the student must with no or only a few minor weaknesses be able to demonstrate an excellent performance displaying a high level of command of all aspects of the relevant material and can make use of the knowledge, skills and competencies listed in the learning outcomes.

At the exam the students must especially be able to:

Knowledge:

Understand the purpose and content of different cost and management accounting models. techniques and systems.

Skills:

Design, implement and use different cost and management accounting models, techniques and systems for analysis, decision making and control purposes.    

Competencies:

Analyze and evaluate the strengths and weaknesses of each model and technique and system used for different tasks.

  • Category
  • Hours
  • Lectures
  • 42
  • Preparation
  • 161
  • Exam
  • 3
  • Total
  • 206