Management Accounting

2018/2019

Content, progress and pedagogy of the module

In this module in advanced management accounting a number of management accounting models will be expounded. Both traditional Danish and international management accounting models will be introduced, and financial as well as non-financial information will be included.

Learning objectives

Knowledge

The student must through the module obtain knowledge about:

  • Reflecting on the idea and objectives of management accounting.

  • Understanding and defining the company's basic economic structure.

  • Explaining Scandinavian management accounting models.

  • Understanding the link between cost management and decision-making.

Skills

The student must through the module obtain skills in:

  • Preparing budgets and follow up on these, including preparing variance analyses.

  • Conducting financial performance measurements.

  • Determining internal transfer pricing as well as measuring and managing internal processes.

  • Measuring and managing a product’s life cycle costs.

  • Calculating customer profitability and managing customer relationships.

Competences

The student must through the module obtain competences to:

  • Analysing the behavioural effects of management accounting.

Exam

Exams

Name of examManagement Accounting
Type of exam
Written exam
ECTS10
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentModule examinations are assessed according to the Danish 7-point grading scale. The grade 12 will be awarded to students who give an excellent performance and demonstrate that they have fulfilled the above objectives exhaustively or with few insignificant omissions. The grade 02 will be awarded to students who demonstrate that they have fulfilled the minimum acceptable level of the above learning objectives.

Facts about the module

Danish titleLedelsesregnskab
Module codeBAEBA20178
Module typeCourse
Duration1 semester
SemesterAutumn
ECTS10
Language of instructionEnglish
Location of the lectureCampus Aalborg
Responsible for the module

Organisation

Study BoardStudy Board of Business Economics
FacultyThe Faculty of Social Sciences