BE-318 Management Accounting 2
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Victoria Edgar
- Lecture Semester:
- Autumn
- Teaching language:
- English
- Duration:
- 1 term
The course is connected to the following study programs
- Bachelor's Programme in Marketing and Management
- Bachelor's Programme in Business Administration
- Master's Programme in Business Administration (5 years)
Teaching language
EnglishPrerequisites
BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.
Course contents
The course is a continuation of the introductory course in management accounting. This course focuses on how management and cost accounting information is used for various purposes, including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement. This course considers the influence of international and ethical factors in decision making and recognises sustainability as a managerial challenge for the future.
Learning outcomes
Upon successful completion of this course the student should be able to:
-
Evaluate and discuss the relevance of management and cost accounting information for inventory valuation and profit measurement, decision-making, and planning, control and performance measurement
-
Identify and apply relevant management and cost accounting information to real word business or organisational situations (including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement)
-
Critically evaluate organisational decisions or actions
-
Critically discuss the impact of international and ethical considerations in decision making
Understand the relevance, purpose and value of management accounting to sustainability debates
Examination requirements
Approved compulsory assignment(s). More information will be given in Canvas at the start of the semester.
Teaching methods
Lectures and group work. Estimated workload is about 200 hours.
Evaluation
The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Admission for external candidates
No
Offered as Single Standing Module
Yes. Subject to availability or capacity.
Assessment methods and criteria
4-hour written examination with letter grades.
Reduction of Credits
This course’s contents overlap with the following courses. A reduction of credits will occur if one of these courses is taken in addition:
| Course | Reduction of Credits |
|---|---|
| BE-310 – Management Accounting | 5 |
| BE-307 – Performance Analysis | 2.5 |
| BE-3220 – Performance Analysis | 2.5 |
| BE-3220 – Performance Analysis | 2.5 |
| BE-305 – Performance Analysis | 2.5 |