Study Guide

Objective

Students
-have a good command of the central theory in management accounting
-understand the principles of profitability
-can make calculations and budgets as support for economic decision-makings

Content

Internal accounting, cost and profitability calculations, budgeting, profit planning

Qualifications

Mathematics and Business 3 cr

Assessment criteria, satisfactory (1)

The student is able to recognize and understand the essential theories, principles and methods regarding:
Costs, cost behaviour and estimation
Cost-volume-profit relationship
Pricing and contribution margin calculations
Budgeting

Assessment criteria, good (3)

The student is able to utilize essential concepts in single situations and assignments and understand the theories on which the assignments regarding:
Costs, cost behaviour and estimation
Cost-volume-profit relationship
Pricing and contribution margin calculations
Budgeting

Assessment criteria, excellent (5)

The student is able to utilize theories, concepts and methods consistently in various situations regarding:
Costs, cost behaviour and estimation
Cost-volume-profit relationship
Pricing and contribution margin calculations
Budgeting

Assessment criteria, approved/failed

Fail: The criteria for grade 1-2 are not met.

Materials

See current implementation