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||The criteria of assessment are stated in the Examination Policies and Procedures|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Business Economics|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|