MAN 8898/8998/2274/2275 Managerial Accounting Analysis

APPLIES TO ACADEMIC YEAR 2015/2016
Norwegian version

MAN 8898/8998/2274/2275 Managerial Accounting Analysis


Responsible for the course
Pål Berthling-Hansen, Espen Skaldehaug, Tor Tangenes, Ingunn Myrtveit

Department
Department of Accounting - Auditing and Law

Term
According to study plan

ECTS Credits
30

Language of instruction
To be decided

Introduction


    Learning outcome
    The learning objectives are:

      Prerequisites
      Bachelor degree or equivalent and 4 years work experience. Please confirm our Student regulations. It is recommended that the participants have some prior experience og knowledge in economics / managerial accounting.

      Compulsory reading
      Books:
      Bertoneche, Marc and Rory Knight. 2001. Financial performance. Butterworth/Heinemann
      Gjønnes, Svein H. og Tor Tangenes. 2014. Økonomi- og virksomhetsstyring : strategistøtte ved prestasjonsstyring, ressurstyring og beslutningsstøtte. 2. utg. Fagbokforlaget. kap. 1, 2, 3, 4, 5, 7, 14, 17
      Kaplan, Robert S., Robin Cooper. 1998. Cost & effect : using integrated cost systems to drive profitability and performance. Harvard Business School Press
      Kodukula, Prasad and Chandra Papudesu. 2006. Project valuation using real options : a practitioner's guide. J. Ross Publishing
      Winston, Wayne L. 2014. Microsoft Excel 2013 : data analysis and business modeling. Microsoft

      Articles:
      Jensen and Murphy. 1990. CEO Incentives - It's not how much you pay, but how. Harvard Business review. May-June
      Rappaport. 1999. New thinking on how to link executive pay with performance. Harvard Business Review. March-April

      Recommended reading
      Books:
      Dixit, Avinash K. and Robert S. Pindyck. 1994. Investment under uncertainty. Princeton University Press
      Levy, Haim and Marshall Sarnat. 1994. Capital investment and financial decisions. 5th ed. Prentice Hall

      Articles:
      Gibbons, Robert. 1998. Incentives in Organizations. Journal of Economic Perspectives. 12(4). s. 115-132
      Lazear. 2000. Performance pay and productivivty. The American Economic Reveiw

      Course outline

        Computer-based tools
        Excel.

        Learning process and workload
        The program is conducted through five course modules, a total of 150 lecturing hours. Project tutorials differ in each Master of Management program. It will consist of personal tutorials and tutorials given in class. Generally the students may expect consulting tutorials, not evaluating tutorials. The total hours of tutorials offered is estimated to two hours pr. students following an ordinary Master of Management program. For students taking the program as their final Master of Management program the tutorials offered are estimated to a total of six hours per term paper.


        Examination
        The students are evaluated through a term paper, counting 18 ECTS credits and an individual written exam, counting 12 ECTS credits. Both evaluations must be passed to obtain a certificate for the program. The term paper may be written individually or in groups of maximum three persons.

        For students taking this program as the final Master of Management Program the following applies:
        The students are evaluated through a term paper, counting 24 ECTS credits and an individual written exam, counting for 6 ECTS credits. The term paper may be written individually or in groups of maximum two persons. Both evaluations must be passed to obtain a certificate for the program.
        Examination code(s)
        MAN 88981 - Term paper; 24 credits; counts 100 % to pass the program MAN 8898.
        MAN 89981 - written exam; 12 credits; counts 100 % to pass the program MAN 8998.
        Both evaluations must be passed to obtain a certificate for the program.

        For students taking this program as the final Master of Management Program the following applies:
        MAN 22741 - Term paper; 24 credits; counts 100 % to pass the program MAN 2274.
        MAN 22751 - individual written exam; 6 credits; counts 100 % to pass the program MAN 2275.
        Both evaluations must be passed to obtain a certificate for the program.

        Examination support materials
        All aids are allowed + calculator TEXAS INSTRUMENTS BA II PlusTM.

        Re-sit examination
        At the next ordinary exam.

        Additional information

        Semester

        Oversettelser