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.
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.
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.
The student must through the module obtain competences to:
|Name of exam||Management Accounting|
|Type of exam|
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||Module 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.|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Business Economics|
|Faculty||The Faculty of Social Sciences|