Management Accounting and Maritime Business MM00AE45-3001 14.01.2021-31.03.2021
5 sp(MMM20HP-Å, ...)+-
Studieperiodens (kursens) lärandemål
- understands the place of Management accounting in an organisation.
- knows costing methods and processes for different types of organisations
- understands the requirements on the cost accounting systems used
- is able to prepare basic budgets and perform standard internal accounting calculations for management use within a company.
Studieperiodens (kursens) innehåll
- An introduction to management accounting
- Presentation and practicing different costing methods
- Differences in costing methods for different types of organisations
- What should a cost accounting system be like?
Bedömningskriterier - goda-synnerligen goda (3-4)
The student knows the role of management accounting in organisations and is familiar with different costing methods.
The student knows the role of management accounting in organisations and is familiar with different costing methods. The student sees the connection between costing method and organisation type.
The student is familiar with budgeting processes.
Bedömningskriterier - berömliga (5)
The student is able to use the above mentioned tools for the described processes (budgeting, costing methods) in order to make good decisions for different kinds of organisations.