AØKK08092U Managerial Accounting (F)
Financial and non-financial data are a very important basis for
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
Standard Cost Control
Performance measurement and management systems
Control systems and transfer pricing
After completing the course, the student should be able to:
- 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.
- 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.
- 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.
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
-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”
Registration and information for students not enrolled please find more information at Study Economics.
- 7,5 ECTS
- Type of assessment
- Written examination, 3 hours under invigilationat the computers of the University.
The exam assignment is given in English and must be answered in English.
- Exam registration requirements
- Without aids
- Marking scale
- 7-point grading scale
- Censorship form
- No external censorship
The course can be selected for external assessment.
- 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.
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.
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:
Understand the purpose and content of different cost and management accounting models. techniques and systems.
Design, implement and use different cost and management accounting models, techniques and systems for analysis, decision making and control purposes.
Analyze and evaluate the strengths and weaknesses of each model and technique and system used for different tasks.