Table of contents

The course is connected to the following study programs

Teaching language

English

Recommended previous knowledge

BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.

For single course students, these subjects (or equivalent) are required for admission.

Learning outcomes

Upon successful completion of this course the student should be able to:

  • evaluate and discuss the relevance of management and cost accounting information for inventory valuation and profit measurement, decision-making, and planning, control and performance measurement
  • identify and apply relevant management and cost accounting information to real word business or organisational situations (including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement)
  • critically evaluate organisational 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 is used for various purposes, including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement. 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 assignment(s). More information will be given in Canvas at the start of the semester.

Examinations

4-hour written examination with letter grades.

Student evaluation

The person responsible for the course, 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 Requirement if given as a free-standing course

Financial Accounting 1 or Management Accounting 1 or equivalent.

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 8:06:16 AM