Management Accounting


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


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:

  • Analysing the behavioural effects of management accounting.



Name of examManagement Accounting
Type of exam
Written exam
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

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


Study BoardStudy Board of Economics and Business Administration
DepartmentAalborg University Business School
FacultyFaculty of Social Sciences and Humanities