Study Guide

Objective

Students
- know different methods of planning, applying and following up a company´s financial control
-can make different calculations to form the background for decisions
-know different methods of calculation such as cost based, activity based and vale based calculations

Content

Various methods for planning, implementing and monitoring the company's financial management
Calculates for different needs as basis for decision
Calculation models such as cost-based, activity-based and value-based calculations

Location and time

VT2023 period 1
Jakobstad

Materials

* Ax, C., Johansson, C., & Kullvén, H. (2015) Den nya Ekonomistyrningen. 4:e upplagan. Liber Ekonomi OBS! Earlier Editions is OK
* Other material directed by the teacher.

Teaching methods

* Lectures
* Accounting exercises
* Project work
* Digital tools

Exam schedules

announced in connection with course start

Completion alternatives

* Exam
* project assignment and presentation
* Exercises

Student workload

40 hours with lectures and arithmetic exercises
35 hours of preparation and exercises before lectures
25 h hand-in assignments
35 h preparation for the exam

Content scheduling

- Product calculation for goods and services
- Internal Accounting
- Standard costs and transfer pricing
- Investment assessment
- Budgeting
- Performance measurement

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Students have basic knowledge of various methods for planning, applying and monitoring the company's financial management

Can make simple calculations for different needs as a basis for decision

Knows different calculation models such as cost-based, activity-based and value-based calculations

Assessment criteria, good (3)

Good understanding of different methods for planning, applying and monitoring the company's financial management
Can provide calculations for different needs as basis for decision
Can calculate simpler calculation models (cost-based, activity-based and value-based calculations)

Assessment criteria, excellent (5)

Students have in-depth knowledge of various methods for planning, applying and monitoring the company's financial management
Can state more advanced calculations for different needs as basis for decision
Can present more advanced calculation models (cost-based, activity-based and value-based calculations)

Assessment criteria, approved/failed

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

Assessment methods and criteria

- Exam
- Project assignment and presentation
- Exercises

Assessment criteria, fail (0)

The student does not meet the assessment criteria for at least satisfactory (1)

Assessment criteria, satisfactory (1-2)

* Students have basic knowledge of different methods for planning, application and follow-up of the company's financial management
* Can compile simpler calculations for different needs as a basis for decisions
* Knows different calculation models such as cost-based, activity-based and value-based calculations

Assessment criteria, good (3-4)

* Good understanding of different methods for planning, application and follow-up of the company's financial management
* Can calculate calculations for different needs as a basis for decisions
* Can calculate simpler calculation models (cost-based, activity-based and value-based calculations)

Assessment criteria, excellent (5)

* Students have in-depth knowledge of different methods for planning, application and follow-up of the company's financial management
* Can compile more advanced calculations for different needs as a basis for decisions
* Can calculate more advanced calculation models (cost-based, activity-based and value-based calculations)

Qualifications

Basics of Management Accounting 3 cr
Financial Accounting 5 cr