Studieguide

Lärandemål

After completing the course, the student is able to:

-understand the basics in cost accounting methods and processes for different types of organizations.
-use management accounting reporting for decision making in an organization
-take responsibility for one's own actions and work according to jointly agreed principles and measures

Innehåll

- Principles, processes and tools of management accounting.
- The organisation and management accounting.
- Direct and indirect costs, fixed and variable costs, overheads, CVP cost variance analysis, Activity-based accounting (ABC).
- Cases.

Vitsordsskala

H-5

Bedömningskriterier, tillfredsställande-synnerligen tillfredsställande (1-2)

Group report handed in and presented, and the KLN handed in. Both at an approvable level of quality. Student's activity at an accetable level.

Arviointikriteerit, goda-synnerligen goda (3-4)

Good work input overall: Group report handed in and presented. KLN handed in. Both of high quality. Good activity in the class, e.g. at the discussions and presentations.

Arviointikriteerit, berömliga (5)

Exceptional quality overall: the written reports, presentations, student's activity.

Bedömningskriterier, godkänt/underkänt

A report / reports not handed in or an unacceptable level of quality (including usually missed DLs) of the reports and/or presentations. None activity during classes.

Förkunskapskrav

The course is aimed for Master level students.