AØKK08092U Managerial Accounting
MSc in Economics
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 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
Seal, W., Garrisson, R.H., Noreen,E.W. ”Management Accounting, McGraw.Hill, 4th ed., 2012.
- 7,5 ECTS
- Type of assessment
- Written examination, 3 hours under invigilationA 3 hours written examination taking place at Peter Bangs Vej 36.
- Without aids
- Marking scale
- 7-point grading scale
- Censorship form
- External censorship
100 % censurship
- Exam period
- Will be updated before the start of the semester
- Same as ordinary. But if only a few students have registered for the re-exam, the exam might change to an oral exams with a synopsis to be handed in. This means that the examination date also will change.
Criteria for exam assesment