•   Management Accounting FEJ19EF01-3002 09.01.2023-26.02.2023  5 credits  (FEK21D-J) +-
    Competence objectives of the study unit
    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
    Prerequisites
    Basics of Management Accounting 3 cr
    Financial Accounting 5 cr
    Content of the study unit
    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
    Assessment criteria
    Failed (0)
    The student does not meet the assessment criteria for at least satisfactory (1)
    Assessment criteria – satisfactory (1-2)
    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 (3-4)
    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)
    Name of lecturer(s)

    Jörgen Strid

    Learning material

    * 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.

    Learning methods

    * Lectures
    * Accounting exercises
    * Project work
    * Digital tools

    Objects, timing and methods of assessment

    - Exam
    - Project assignment and presentation
    - Exercises

    Teaching language

    Swedish

    Timing

    09.01.2023 - 26.02.2023

    Enrollment date range

    01.12.2022 - 09.01.2023

    Group(s)
    • FEK21D-J
    Responsible unit

    Faculty of Business

    Small group(s)
    • FEK21-J-E (Size: 0.
    Teachers and responsibilities

    Jörgen Strid

    Degree Programme(s)

    Degree Programme in Business Administration

    Assessment scale

    H-5

    Alternative methods of attainment for implementation

    * Exam
    * project assignment and presentation
    * Exercises

    Exam dates and retake possibilities

    announced in connection with course start

    Timing and attendance

    VT2023 period 1
    Jakobstad

    Student's schedule and 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

    Assessment criteria
    Failed (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)