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 | Written exam |
ECTS | 10 |
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 |
Danish title | Ledelsesregnskab |
Module code | BAEBA20178 |
Module type | Course |
Duration | 1 semester |
Semester | Autumn
|
ECTS | 10 |
Language of instruction | English |
Location of the lecture | Campus Aalborg |
Responsible for the module |
Education owner | Bachelor of Science (BSc) in Economics and Business Administration |
Study Board | Study Board of Economics and Business Administration |
Department | Aalborg University Business School |
Faculty | Faculty of Social Sciences and Humanities |