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SE-201-1 Budgeting and Public Management Accounting
Bachelor's Programme in Business Administration , Bachelor's Programme in Sociology of Work and Welfare , Master's Programme in Business Administration (5-years) , Bachelor's Programme in Political Science
Upon successful completion of this course the student should be able to demonstrate:
- knowledge of how the public sector is organized and management control challenges specific for the public sector.
- knowledge of key concepts of public sector management control such as productivity and effectiveness.
- familiarity with laws and regulations for planning, budgeting, accounting and annual reporting in the public sector
- knowledge of the design, implementation and use of management accounting systems in the public sector, including planning and budget processes, accounting, budgeting, management by objectives, performance management and balanced scorecard.
- ability to carry out simple cost estimation and cost allocation.
- ability to perform simple investment and cost/ benefit analyses and have knowledge of other types of economic analyses
- knowledge of the various reforms and initiatives to maintain and improve the productivity and effectiveness in the public sector.
The course provides an introduction to management control challenges faced by the public sector and how the planning and budgeting system, management by objectives, performance management, cost/benefit analyses, distribution of responsibilities, and other management control systems, reforms and initiatives are used or can be used to maintain and increase productivity and effectiveness in the public sector. .
Lectures and group work.
Approved compulsory assignment.
4-hour written examination with graded marks.
First cycle i.e. bachelor level.
Normally second year.
Student Adviser Anne Line Omsland.
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.
Faculty of Economics and Social Sciences