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