Study Guide

Objective

The student should be able to:
- identify and describe central concepts in cost and benefit analysis.
- explain when cost and benefit analysis should be used.
- know the fundamentals of cost and benefit analysis.
- analyse the input and output and calculation process in cost and benefit analysis

Content

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Location and time

See the schedule for more detailed information

Materials

Ax, Johannson och Kullvén (2021). Den nya ekonomistyrningen. ATTENTION! Older editions from 2005 onwards can also be used

We use chapters 4-7 and 19-20 in the book

Teaching methods

Teaching takes place in online according to the schedule in PEPPI.

All material, except the coursebook, that belongs to the course and exercises are available in Moodle

Further information

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Possesses basic knowledge of concepts, transactions, processes in industrial activities. Identifies the importance of analyzing revenue and costs in both own and others' operations. Identifies that cost and investment calculations are part of industrial and / or government activities. Is aware of fundamental changes in cost structures at cross-border levels, such as exports, imports and establishment in new markets. Realizes the importance of interaction when acquiring information in cost and investment estimates.

Assessment criteria, good (3)

Can perform basic calculations and analyzes in cost and investment calculation. Can explain the importance of cost and investment calculations related to the pricing of goods and services in a basic context. Can explain the basic industrial process linked to earnings logic and profitability. Can read and interpret simple cost and revenue calculations and related explanations. Knows where the information is in the form of contact persons, databases, industry overviews in terms of cost-benefit analysis and investment calculation.

Assessment criteria, excellent (5)

Has the ability to describe and explain cost and investment calculations as well as consequences at basic level. Can plan for and implement simple cost calculation and know explanatory variables in investment estimates in practical operations. Has the ability to describe, analyze, interpret and compile simple cost-benefit analysis. Can read and interpret cost and revenue reports as well as investment calculation summaries in at least one language other than Swedish. Is aware of and uses existing databases and data banks in terms of cost-benefit analyzes and investment calculations. Is aware of cost development at the national level in general.

Assessment methods and criteria

Assessment of assignments and tests

Assessment criteria, fail (0)

Does not meet the 'satisfactory' assessment criterias.

Assessment criteria, satisfactory (1-2)

The student describes theoretical formation and concepts partially deficient both in the exam and in exercises. He does not use theory and concepts correctly in certain parts, which leads to incorrect calculation results for comparison, defense, decisions and evidence.

Assessment criteria, good (3-4)

The student uses theory formation and concepts in the exam and exercises almost correctly. Calculations, comparisons, defenses and proofs have good theoretical grounding for application and/or as answers to exam questions.

Assessment criteria, excellent (5)

The student bases his descriptions, definitions and calculations on relevant theory formation and the meaning of concepts. Calculations for taking a position and making decisions, in exams and exercises, include justifications and comparisons. The calculations are correct.

Qualifications

Basic Business Economy

Objective

The student should be able to:
- identify and describe central concepts in cost and benefit analysis.
- explain when cost and benefit analysis should be used.
- know the fundamentals of cost and benefit analysis.
- analyse the input and output and calculation process in cost and benefit analysis

Content

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Possesses basic knowledge of concepts, transactions, processes in industrial activities. Identifies the importance of analyzing revenue and costs in both own and others' operations. Identifies that cost and investment calculations are part of industrial and / or government activities. Is aware of fundamental changes in cost structures at cross-border levels, such as exports, imports and establishment in new markets. Realizes the importance of interaction when acquiring information in cost and investment estimates.

Assessment criteria, good (3)

Can perform basic calculations and analyzes in cost and investment calculation. Can explain the importance of cost and investment calculations related to the pricing of goods and services in a basic context. Can explain the basic industrial process linked to earnings logic and profitability. Can read and interpret simple cost and revenue calculations and related explanations. Knows where the information is in the form of contact persons, databases, industry overviews in terms of cost-benefit analysis and investment calculation.

Assessment criteria, excellent (5)

Has the ability to describe and explain cost and investment calculations as well as consequences at basic level. Can plan for and implement simple cost calculation and know explanatory variables in investment estimates in practical operations. Has the ability to describe, analyze, interpret and compile simple cost-benefit analysis. Can read and interpret cost and revenue reports as well as investment calculation summaries in at least one language other than Swedish. Is aware of and uses existing databases and data banks in terms of cost-benefit analyzes and investment calculations. Is aware of cost development at the national level in general.

Qualifications

Basic Business Economy

Objective

The student should be able to:
- identify and describe central concepts in cost and benefit analysis.
- explain when cost and benefit analysis should be used.
- know the fundamentals of cost and benefit analysis.
- analyse the input and output and calculation process in cost and benefit analysis

Content

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Possesses basic knowledge of concepts, transactions, processes in industrial activities. Identifies the importance of analyzing revenue and costs in both own and others' operations. Identifies that cost and investment calculations are part of industrial and / or government activities. Is aware of fundamental changes in cost structures at cross-border levels, such as exports, imports and establishment in new markets. Realizes the importance of interaction when acquiring information in cost and investment estimates.

Assessment criteria, good (3)

Can perform basic calculations and analyzes in cost and investment calculation. Can explain the importance of cost and investment calculations related to the pricing of goods and services in a basic context. Can explain the basic industrial process linked to earnings logic and profitability. Can read and interpret simple cost and revenue calculations and related explanations. Knows where the information is in the form of contact persons, databases, industry overviews in terms of cost-benefit analysis and investment calculation.

Assessment criteria, excellent (5)

Has the ability to describe and explain cost and investment calculations as well as consequences at basic level. Can plan for and implement simple cost calculation and know explanatory variables in investment estimates in practical operations. Has the ability to describe, analyze, interpret and compile simple cost-benefit analysis. Can read and interpret cost and revenue reports as well as investment calculation summaries in at least one language other than Swedish. Is aware of and uses existing databases and data banks in terms of cost-benefit analyzes and investment calculations. Is aware of cost development at the national level in general.

Qualifications

Basic Business Economy

Objective

The student should be able to:
- identify and describe central concepts in cost and benefit analysis.
- explain when cost and benefit analysis should be used.
- know the fundamentals of cost and benefit analysis.
- analyse the input and output and calculation process in cost and benefit analysis

Content

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Possesses basic knowledge of concepts, transactions, processes in industrial activities. Identifies the importance of analyzing revenue and costs in both own and others' operations. Identifies that cost and investment calculations are part of industrial and / or government activities. Is aware of fundamental changes in cost structures at cross-border levels, such as exports, imports and establishment in new markets. Realizes the importance of interaction when acquiring information in cost and investment estimates.

Assessment criteria, good (3)

Can perform basic calculations and analyzes in cost and investment calculation. Can explain the importance of cost and investment calculations related to the pricing of goods and services in a basic context. Can explain the basic industrial process linked to earnings logic and profitability. Can read and interpret simple cost and revenue calculations and related explanations. Knows where the information is in the form of contact persons, databases, industry overviews in terms of cost-benefit analysis and investment calculation.

Assessment criteria, excellent (5)

Has the ability to describe and explain cost and investment calculations as well as consequences at basic level. Can plan for and implement simple cost calculation and know explanatory variables in investment estimates in practical operations. Has the ability to describe, analyze, interpret and compile simple cost-benefit analysis. Can read and interpret cost and revenue reports as well as investment calculation summaries in at least one language other than Swedish. Is aware of and uses existing databases and data banks in terms of cost-benefit analyzes and investment calculations. Is aware of cost development at the national level in general.

Qualifications

Basic Business Economy

Objective

The student should be able to:
- identify and describe central concepts in cost and benefit analysis.
- explain when cost and benefit analysis should be used.
- know the fundamentals of cost and benefit analysis.
- analyse the input and output and calculation process in cost and benefit analysis

Content

- basic terminology
- self cost and other calculation methods
- simple calculations
- investment calculation concepts and profitability cafeterias
- four methods in investment calculations and combinations of these
- basics of presentation of results and argumentation

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Possesses basic knowledge of concepts, transactions, processes in industrial activities. Identifies the importance of analyzing revenue and costs in both own and others' operations. Identifies that cost and investment calculations are part of industrial and / or government activities. Is aware of fundamental changes in cost structures at cross-border levels, such as exports, imports and establishment in new markets. Realizes the importance of interaction when acquiring information in cost and investment estimates.

Assessment criteria, good (3)

Can perform basic calculations and analyzes in cost and investment calculation. Can explain the importance of cost and investment calculations related to the pricing of goods and services in a basic context. Can explain the basic industrial process linked to earnings logic and profitability. Can read and interpret simple cost and revenue calculations and related explanations. Knows where the information is in the form of contact persons, databases, industry overviews in terms of cost-benefit analysis and investment calculation.

Assessment criteria, excellent (5)

Has the ability to describe and explain cost and investment calculations as well as consequences at basic level. Can plan for and implement simple cost calculation and know explanatory variables in investment estimates in practical operations. Has the ability to describe, analyze, interpret and compile simple cost-benefit analysis. Can read and interpret cost and revenue reports as well as investment calculation summaries in at least one language other than Swedish. Is aware of and uses existing databases and data banks in terms of cost-benefit analyzes and investment calculations. Is aware of cost development at the national level in general.

Qualifications

Basic Business Economy