AØKK08092U Managerial Accounting

Volume 2014/2015
Education
BSc in Economics
MSc in Economics
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 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
Learning Outcome

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

The course requires knowledge of micro economics as included in Micro A and Micro B.
3 hours of lectures per week for 14 weeks.

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:
Time and room for the lectures and exercise classes: Please press the link under "Se skema" (See schedule). 15F means Spring (Forår) 2015.

The schedule for the Spring semester is available partly in English at this link:
https:/​/​skema.ku.dk/​KU1415/​reporting/​textspreadsheet?objectclass=module&idtype=id&identifier=43781&t=SWSCUST+module+textspreadsheet&days=1-5&weeks=27-52&periods=1-68&template=SWSCUST+module+textspreadsheet

The first lecture in the springsemester will be the 6.th of February 2015 at 12.00 o´clock (AM).
  • Category
  • Hours
  • Exam
  • 3
  • Lectures
  • 42
  • Preparation
  • 161
  • Total
  • 206
Credit
7,5 ECTS
Type of assessment
Written examination, 3 hours under invigilation
A 3 hours written examination without aids.
Aid
Without aids
Marking scale
7-point grading scale
Censorship form
External censorship
100 % censorship
Exam period
For the Spring semester 2015: From 26 May to 28 June 2015 Written exam will be the 22 of June 2015 The written exam takes place at Peter Bangsvej 36, 2000 Frederiksberg http://pc-eksamen.ku.dk/pc_exam More information is available at https://intranet.ku.dk/economics_ma/examination/Pages/default.aspx
Re-exam
Same as ordinary. But if only a few students have registered for the re-exam, the exam might change to an oral exam with a synopsis to be handed in. This means that the examination date also will change.
Criteria for exam assesment

The student must in a satisfactory way demonstrate that he/she has mastered the learning outcome of the course.