Curricula

Description

KL00BQ54	Management Accounting (6 cr)
Prerequisites	Basic studies in business and accounting.
Objectives	Student knows the different methods of cost accounting and learn to utilize information on costs in supporting decision making. Student can use the central methods of organisational financial control and understands the role of financial control as part of managing organisational operations.
Content	Traditional cost accounting: cost element, cost center and product cost accounting. Pricing. Activity-based-accounting. Standards and analyses of variance. Pricing. Balanced Scorecard. Special issues of management accounting ia. target costing.
Recommended optional programme components	If necessary, the student advisor will recommend optional programme components for each student based on their individual study plan.
Accomplishment methods	Not applicable
Execution methods	Not applicable
Materials	Not applicable
Literature	Not applicable
Evaluation Criteria	0-5
Evaluation Criteria
Assessment Frameworks	Not applicable
Further Information	.
Responsible persons	Not applicable
Links	Not applicable

20.5.2024 12:12:04