BE-318 Økonomisk styring 2
- Studiepoeng:
- 7.5
- Ansvarlig avdeling:
- Handelshøyskolen ved UiA
- Emneansvarlig:
- Victoria Edgar
- Undervisningssemester:
- Høst
- Undervisningsspråk:
- English.
- Varighet:
- 1 semester
Emnet er tilknyttet følgende studieprogram
- Markedsføring og ledelse, bachelorprogram
- Økonomi og administrasjon, bachelorprogram
- Økonomi og administrasjon - siviløkonom, 5-årig masterprogram
Undervisningsspråk
English.Anbefalte forkunnskaper
BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.
Innhold
The course is a continuation of the introductory course in management accounting. This course focuses on how management and cost accounting information helps managers make better decisions (for example, cost behaviour, relevance, pricing decisions, cost allocation, balanced scorecard, customer profitability analysis, management control systems and performance evaluation). This course considers the influence of international and ethical factors in decision making and recognises sustainability as a managerial challenge for the future.
Læringsutbytte
Upon successful completion of this course the student should:
• Ability to identify and apply relevant management and cost accounting information to real word business or organisational decision making situations
• Ability to evaluate 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
Vilkår for å gå opp til eksamen
Approved compulsory assignments. More information will be given in Canvas at the start of the semester.
Undervisnings- og læringsformer
Lectures and group work. Estimated workload is about 200 hours.
Studentevaluering
The study programme manager, 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.
Tilgang for privatister
No
Tilbys som enkeltemne
Yes. Subject to availability or capacity.
Eksamen
4-hour written examination with letter grades.
Reduksjon i studiepoeng
Innholdet i dette emnet dekkes helt eller delvis av annet emne. Tas ett av disse emnene i tillegg, reduseres studiepoengene som følger:
| Emne | Studiepoengreduksjon |
|---|---|
| BE-310 – Budsjettering og styring | 5 |
| BE-307 – Økonomisk styring | 2.5 |
| BE-3220 – Økonomisk styring | 2.5 |
| BE-3220 – Økonomisk styring | 2.5 |
| BE-305 – Økonomisk styring | 2.5 |