Innholdsfortegnelse

Emnet er tilknyttet følgende studieprogram

Undervisningsspråk

English.

Anbefalte forkunnskaper

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

Læringsutbytte

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

Innhold

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.

Undervisnings- og læringsformer

Lectures and group work. Estimated workload is about 200 hours.

Vilkår for å gå opp til eksamen

Approved compulsory assignments. More information will be given in Canvas at the start of the semester.

Eksamen

4-hour written examination with letter grades.

Studentevaluering

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.

Tilbys som enkeltemne

Yes. Subject to availability or capacity.

Tilgang for privatister

No

Reduksjon i studiepoeng

Innholdet i dette emnet dekkes helt eller delvis av annet emne. Tas ett av disse emnene i tillegg, reduseres studiepoengene som følger:

Emne Studiepoengreduksjon
BE-310 – Budsjettering og styring. 5
BE-307 – Økonomisk styring. 2.5
BE-3220 – Økonomisk styring. 2.5
BE-3220 – Økonomisk styring. 2.5
BE-305 – Økonomisk styring. 2.5
Sist hentet fra FS (Felles studentsystem) 15. okt. 2026 11:27:57