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Fag- og studieplaner 2003 -... / Emnebeskrivelser / AE201402 Managerial accounting  

AE201402 Managerial accounting

Course Code
AE201402

Course Name
Managerial accounting

Credits
6.00

Target Audience
Export Marketing

Prerequisites

AE201302 Cost accounting and budgeting,
AE101302 Financial accounting and analysis

Objectives

Provide further knowledge in the field of business management to enable students to contribute to establishing systems of business management
Give the basis for analysing economic data in management systems and decision making

Topics

*Divisionalised companies (profit, cost, service and marketing centers)
*Transfer pricing
*Budgeting systems
*Performance measurement and surveillance
*Basic principles of consolidated financial statements
*Benchmarking
*Introduction to logistics

Instruction

Lectures, individual exercises, one compulsory group exercise with presentation in plenum. In connection with the presentation individual control questions will be made.

Mandatory Assignments

Participation in compulsory group work

Evaluation

Written final exam. A common group grade will be given on the compulsory group work and presentation. This counts for 20% of the total grade.

Grades
ABCDEF

Revised date
2006.06.16