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
-can apply investment calculations for operational decisions
-know the importance of accounting for sustainability and corporate social responsibility

Content

- cost calculations for prime production
- standard cost calculation
- deviation analyzes
- transfer pricing
- investment calculation
- performance measures
- financial management for sustainability

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.
Students can make simple calculations for different needs as a basis for decision making.
Students recognise different calculation models such as cost-based, activity-based and value-based calculations.
Students know the importance of accounting for sustainability and corporate social responsibility.

Assessment criteria, good (3)

The student has a good understanding of different methods for planning, applying and monitoring the company's financial management.
The student can provide calculations for different needs as basis for decision making.
The student can calculate simpler calculation models (i.e. cost-based, activity-based and value-based calculations).
Students know how accounting for sustainability and corporate social responsibility is managed and realized in today's society.

Assessment criteria, excellent (5)

Students have in-depth knowledge of various methods for planning, applying and monitoring the company's financial management
Students can execute and present more advanced calculations for different needs as basis for decision making.
Students can present more advanced calculation models (i.e. ost-based, activity-based and value-based calculations).
Students show evidence that they can create and present sustainability and corporate social responsibility reports.

Qualifications

Management Accounting and Budgeting