Study Guide

Learning outcomes

The student is able to
- produce cost-volume-profit analyses
- identify cost drivers and apply cost data in price setting
- draw up budgets and define the budgeting process

Implementation and methods of teaching

The course will include contact lectures, exercise sessions (including case assignments etc.) and self study exercises / assignments. At the end of the course there will be an online exam.

Timing and attendance

The course will run during the whole autumn semester from September to December. Class attendance is not mandatory, but absence from classes requires active and intensive self study and learning.

Learning material and recommended literature

Material provided by the lecturer in Moodle.
Additional reading e.g.: Drury, Colin. 2006 (or newer). Management Accounting for Business. London: Thomson.

Working life cooperation

Possibly a visiting lecturer from local business.

Exam retakes

A retake possibility for the exam in week 51 . Second retake will be possible in January 2025.

Learning environment

Contact lessons on campus.

Student time use and work load

5 credits corresponds approximately 135 hours of student's use of time.

Contents

Course content: introduction to management accounting, cost concepts, cost-volume-profit analysis, cost-based pricing and budgeting.

Additional information for students: previous knowledge etc.

Financial accounting

Assessment criteria

Assessment is based on exam and assignments.

Assessment scale

1-5

Failed (0)

Student does not reach the learning objectives.

Assessment criteria: level 1 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows a satisfactory level of knowledge and competence in the subjects covered in the course.

Assessment criteria: level 3 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows a good level of knowledge and competence in the subjects covered in the course.

Assessment criteria: level 5 (assessment scale 1–5)

Student reaches the learning objectives and in the exam and assignments shows an excellent level of knowledge and competence in the subjects covered in the course.