AØKK08092U Managerial Accounting (F)

Volume 2016/2017
Education

BSc programme in Economics - elective at the 3.year 
MSc programme in Economics – elective course

Tilvalgsuddannelsen i 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 of lectures per week for 14 weeks.

Time 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 (17F means Spring 2017).

You can find the similar information partly in English at
https:/​/​skema.ku.dk/​ku1617/​uk/​module.htm
-Select Department: “2200-Økonomisk Institut” (and wait for respond)
-Select Module:: “2200-F17; [Name of course]”
-Select Report Type: List
-Select Period: "Forår/Spring – Week 4-29”
Press: “ View Timetable”
  • Category
  • Hours
  • Exam
  • 3
  • Lectures
  • 42
  • Preparation
  • 161
  • Total
  • 206
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 can be answered in English or in Danish. Language must be chosen at the course or exam registration.
Exam registration requirements

None

Aid
Without aids
Marking scale
7-point grading scale
Censorship form
External censorship
100 % censorship
Exam period

The exam takes place:

June 16, 2017

at Peter Bangs Vej 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.

For enrolled students more information about examination, 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, 2017

at Peter Bangs Vej 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.

If only a few students have registered for the re-exam, the exam might change to an oral exam including the date, time and place for the exam, which will be informed  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 be able to demonstrate in an excellent manner that he or she has acquired 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.