Managerial Accounting 2

2023/2024

Content, progress and pedagogy of the module

The module conveys knowledge about the evolution of ABC over time, identifying five variants from Cooper's and/or others, e.g. Kaplan's hand. On the theoretical level, the module concludes with the latest development in the form of Time-Driven ABC, TDABC, and how to determine whether the calculation system will improve as a result.

The module comprises several activities, in which several cases are continuously included as a practical angle on the theoretical issues. It also allows the student to independently and practically apply the models. The students can use the digital tools introduced in the module "Accounting Information System" in the 1st semester to solve these cases. It allows students to increase their general digital competences and to frame these towards the specific financial management problems of this module. 

Learning objectives

Knowledge

The objective is that the student after the module possesses the necessary knowledge on:

  • key theoretical approaches to cost management and activity-based costing.
  • theoretical and practical advantages and disadvantages of applying different theoretical perspectives, methods and approaches to a key issue in cost management and activity-based costing.
  • and understanding of key methodological approaches to explore cost management and activity-based costing theoretically and practically.

Skills

The objective is that the student after the module possesses the necessary skills in:

  • dealing analytically and critically with issues in cost management and activity-based costing.
  • selecting relevant and key methods to examine cost management and activity-based costing theoretically and practically.
  • applying a theory to a key practical problem in cost management and activity-based costing.

Competences

The objective is that the student after the module possesses the necessary competences in:

  • be able to independently organise and carry out analyses of key issues in cost management and activity-based costing
  • apply a problem-oriented approach to key issues in cost management and activity-based costing.
  • unite theory and practice in an academic way on a key issue related to cost management and activity-based costing.

Type of instruction

For information see § 17.

Exam

Exams

Name of examManagerial Accounting 2
Type of exam
Written or oral exam
Individual examination
ECTS5
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 titleManagerial Accounting 2
Module codeKAØKS20228
Module typeCourse
Duration1 semester
SemesterSpring
ECTS5
Language of instructionDanish
Location of the lectureCampus Aalborg
Responsible for the module

Organisation

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