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
|Type of exam
|7-point grading scale
|Type of grading
|Criteria of assessment
|The criteria of assessment are stated in the Examination Policies and Procedures
|Language of instruction
|Location of the lecture
|Responsible for the module
|Study Board of Economics and Business Administration
|Aalborg University Business School
|Faculty of Social Sciences and Humanities