BE-413 - University of Agder

BE-413-1 Performance Analysis

7.5 ECTS credits - Starts Autumn - Duration 1 semester(s) - Kristiansand

Study programmes Master's Programme in Business Administration , Master's Programme in Business Administration (5-years)

Teaching starts Autumn

Language of instruction Norwegian

Prerequisites and co-requisites Minimum 60 ECTS credits in Business Administration

Learning outcomes Upon completion of this course the students will be able to: do cost estimation perform profitability analyses of products and departments perform analyses of productivity and effectiveness do cost allocation determine transfer prices

Course contents The course provides in-depth knowledge in managerial accounting. The principles governing the cost accounting methods are central in this first part. Part two deals with divergence- and causality analyses of the development of central entries of great amounts over time or according to budget. This includes strategic analyses. The third part of the course covers performance analysis of decentralised units, in which profit and result evaluation as well as internal pricing and organising of external markets

Teaching methods Lectures and group work, 4-5 hours per week

Examination requirement 1 approved mandatory assignment (solved in groups of 3-5 students)

Assessment methods and criteria 4-hour written examination with graded marks

Type of course Theoretical

Level of course Graduate

Year of study Normally fourth year

Name of lecturer/contact person Head of Department Andrè Tofteland

Mode of delivery Face-to-face

Recommended or required reading The syllabus will be published on the home page of the course when finalised. See link in the upper right hand corner of the page.

Credit reduction

Offered as a free-standing course No

Faculty Faculty of Economics and Social Sciences

ECTS Course Catalogue University of Agder 2009-10

ECTS 2009-10

Norwegian Version