APPLIES TO ACADEMIC YEAR 2012/2013
BØK 2302 Management Accounting - RE-SIT EXAMINATION|
Responsible for the course
Department of Accounting - Auditing and Law
According to study plan
Language of instruction
This course is based on BØK 2601 and Bøk 2602 - Managerial and Financial Accounting I and II, or equivalent courses, and is succeeded by BØK2215 (siv.øk) / 2431 Strategic Management Accounting. Management accounting og control provides decision support to internal users in relation to the development and implementation of the firm's strategy and operational plans and contributes with mechanisms for planning, implementation, learning and behavioral control. The field of management accounting is closely related to corporate strategy and organizational theory. This course deals primarely with management accounting and control on the operational level, but is approaching strategic issues through an introduction to The Balanced Scorecard.
The learning objectives are:
BØK 2601 and BØK 2602.
Sending, Aage, Tor Tangenes og Svein H. Gjønnes. 2007. Driftsregnskap og budsjettering : økonomi- og virksomhetsstyring. 2. utg. Bergen : Fagbokforlaget. Kap. 1, 2, 3, 4, 5, 8, 9, 11, 12, 13, 15 og 17,5
Sending, Aage, Tor Tangenes og Svein H. Gjønnes. 2008. Arbeidshefte til Driftsregnskap og budsjettering: økonomi- og virksomhetsstyring. 5. utg. Bergen : Fagbokforlaget
1. Course outline and innovations in management accounting
2. Decision support
a) Cost behavior
b) Cost allocation to / between departments and activities
c) Activity-based costing (ABC)
d) Some particular decision problems
e) Transfer pricing
3. Planning and control
a) Traditional corporate budgeting
b) Standard costing
c) Profitability analysis and performance measurement with financial metrics
d) Introduction to the Balanced Scorecard
Excel will be used for particular assignments
The course is based on 42 hours lectures.
The e-learning platform It’s learning is used by the e-learning centre to administrate the mandatory exercises, and make students able to communicate with each other ant the Lecturer. Module sessions are carried out at the beginning of the semester and before exams. The e-learning students are also offered a study guide which is an educational guide to the syllabus.
A five-hour written exame based on the required readings concludes the course.
BØK 23021 - Written exam counts 100% of the grade in BØK 2302 Current Management Accounting, 6 credits.
Examination support materials
All aids are allowed + calculator TEXAS INSTRUMENTS BA II Plus™.
Exam aids at written examiniations are explained under exam information in our web-based Student handbook. Please note use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids
This course was lectured for the last time spring 2011. Re-sit exam will be offered every term from autumn 2010 up to and including spring 2013.
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