BE-318 Management Accounting 2 (Autumn 2020)
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Victoria Edgar
- Lecture Semester:
- Autumn
- Teaching language:
- English
- Duration:
- ½ year
Table of contents
The course is connected to the following study programs
- Bachelor's Programme in Marketing and Management
- Bachelor's Programme in Business Administration
- Master's Programme in Business Administration (5 years)
Teaching language
English
Prerequisites
BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.
Learning outcomes
Upon successful completion of this course the student should:
• Ability to identify and apply relevant management and cost accounting information to real word business or organisational decision making situations
• Ability to evaluate decisions or actions
• Critically discuss the impact of international and ethical considerations in decision making
• Understand the relevance, purpose and value of management accounting to sustainability debates
Contents
The course is a continuation of the introductory course in management accounting. This course focuses on how management and cost accounting information helps managers make better decisions (for example, cost behaviour, relevance, pricing decisions, cost allocation, balanced scorecard, customer profitability analysis, management control systems and performance evaluation). This course considers the influence of international and ethical factors in decision making and recognises sustainability as a managerial challenge for the future..
Teaching and learning methods
Lectures and group work. Estimated workload is about 200 hours.
Examination requirements
Approved compulsory assignments. More information will be given in Canvas at the start of the semester.
Examinations
4-hour written examination with letter grades.
Student evaluation
The study programme manager, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Offered as a free-standing course
Yes. Subject to availability or capacity.
Admission for external candidates
No
Reduction of Credits
This course’s contents overlap with the following courses. A reduction of credits will occur if one of these courses is taken in addition:
| Course | Reduction of Credits |
|---|---|
| BE-310 – Management Accounting. | 5 |
| BE-307 – Performance Analysis. | 2.5 |
| BE-3220 – Performance Analysis. | 2.5 |
| BE-3220 – Performance Analysis. | 2.5 |
| BE-305 – Performance Analysis. | 2.5 |
Last updated from FS (Felles studentsystem)
Oct. 15, 2026 5:50:07 AM