Managerial Accounting (F)
Course content
Financial and non-financial data are a very important basis for
evaluation of
profits of different segments as well as evaluating and managing
the efficiency of departments, people and processes in the
organization. But it is also important as a basis for pricing
decisions and planning purposes. The course put focus on how to
capture financial and non-financial data as well as organize and
use them for decision making, planning and control.
The course contains the following core elements:
-
Job costing systems & process-costing systems
-
Revenue and Cost terms and behaviour
-
Profitability analysis on products, customers and other segments
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Pricing decisions and target costing
-
Budgetary systems
-
Standard Cost Control
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Performance measurement and management systems
-
Control systems and transfer pricing
MSc programme in Economics – elective course
Bacheloruddannelsen i økonomi – valgfag på 3. år
The Danish BSc programme in Economics - elective at the 3rd year
The course is part of the Financial line in Economics symbolized by "F".
The course is open to:
- Exchange and Guest students from abroad
- Credit students from Danish Universities
- Open University students
After completing the course the student is expected to be able to:
Knowledge:
- Develop a fundamental knowledge of financial management of a company.
- Account for the purpose and content of different cost and management accounting models, techniques and systems.
Skills:
- Design, implement and use different conventional as well as modern cost and management accounting models, techniques and systems for analysis, decision making and control purposes.
Competencies:
- Analyse and evaluate the strengths and weaknesses of each model, technique and system used for different tasks and apply the different models and tools in different companies.
Research and theory based dialog lectures are mixed with exercises and cases. The lectures provide the students with the necessary understanding of purpose and content of the techniques and what type of theory they are based on. Through the use of examples and cases from practice the students learn to apply theory and techniques for analysis, decision making and control purposes in practice.
- Seal, W., Rohde, C., Garrison, R.H. & Noreen E.W. “Management Accounting”. McGraw-Hill, 2019, ISBN-13 9780077185534, ISBN-10 0077185536
- Selected articles
The course requires knowledge of micro economics as included in Microeconomics I and Microeconomics II at the Bachelor programme in Economics, University of Copenhagen, or similar courses.
Schedule:
3 hours lectures a week from week 6 to 20.
The overall schema for the 3rd year and Master courses can be seen
at KUnet:
MSc in Economics => "courses and teaching" =>
"Planning and overview" => "Your timetable"
BA i Økonomi/KA i Økonomi => "Kurser og undervisning"
=> "Planlægning og overblik" => "Dit
skema"
Timetable and venue:
To see the time and location of lectures please press the
link/links under "Timetable"/"Se skema" at the
right side of this page (F means Spring).
Please be aware:
- The schedule of the lectures can change without the participants´
acceptance. If this occure, you can see the new schedule in your
personal timetable at KUnet, in the app myUCPH and through the
links in the right side of this course description and the link
above.
- It is the students´s own responsibility continuously throughout
the study to stay informed about their study, their teaching, their
schedule, their exams etc. through the curriculum of the study
programme, the study pages at KUnet, student messages, the course
description, the Digital Exam portal, Absalon, the personal schema
at KUnet and myUCPH app etc.
for enrolled students: Rules etc at Master(UK), Master(DK) and Bachelor(DK)
Foreign students and guests: Information about admission requirements, application, tuition fee, registration at Study Economics. Please read the curriculum before enrolment.
Gæste- og enkelfagsstuderende: Information om ansøgning, optag, pris etc på Uddannelse i Økonomi. Læs venligst studieordningen inden tilmelding.
- ECTS
- 7,5 ECTS
- Type of assessment
-
On-site written exam, 3 hours under invigilation
- Type of assessment details
- ITX-exam in the exam venues of the university.
- Exam registration requirements
-
There are no requirements that the student has to fulfill during the course to be able to sit the exam.
- Aid
- Without aids
- Marking scale
- 7-point grading scale
- Censorship form
- No external censorship
at the written exam.
An oral re-examination may be with external assessment. - Exam period
-
Exam information:
The examination date can be found in the exam schedule here
The exact time and place will be available in Digital Exam from the middle of the semester. In special cases decided by the Department, the exam can change to another place, type, day and/or time than announced.
More information about examination, rules, aids etc. at Master(UK), Master(DK) and Bachelor(DK).
- Re-exam
-
20 minutes oral examination with 20 minutes preparation time.
All aids are allowed during the preparation time and during the examination.
Reexam information:
The reexamination date/period can be found in the reexam schedule here
Exact day, time and place is available in Digital Exam in August. I
More info: Master(UK), Master(DK) and Bachelor.
Criteria for exam assessment
Students are assessed on the extent to which they master the learning outcome for the course.
In order to obtain the top grade “12”, the student must with no or only a few minor weaknesses be able to demonstrate an excellent performance displaying a high level of command of all aspects of the relevant material and can make use of the knowledge, skills and competencies listed in the learning outcomes.
At the exam in this course the students must especially be able to:
Knowledge:
- Understand the purpose and content of different cost and management accounting models. techniques and systems.
Skills:
- Design, implement and use different cost and management accounting models, techniques and systems for analysis, decision making and control purposes.
Competencies:
- Analyze and evaluate the strengths and weaknesses of each model and technique and system used for different tasks.
In order to obtain the passing grade “02”, the student must in a satisfactory way be able to demonstrate a minimal acceptable level of the knowledge, skills and competencies listed in the learning outcomes.
Single subject courses (day)
- Category
- Hours
- Lectures
- 42
- Preparation
- 161
- Exam
- 3
- English
- 206
Kursusinformation
- Language
- English
- Course number
- AØKK08092U
- ECTS
- 7,5 ECTS
- Programme level
- Full Degree Master
Bachelor
- Duration
-
1 semester
- Placement
- Spring
- Go to 'Signup' for information about registration and enrollment.
- Price
-
Information about admission and tuition fee: Master and Exchange Programme, credit students and guest students (Open University)
- Schedulegroup
-
and venue:
- For teaching: Go to 'Remarks'.
- For exam and re-sits: Go to 'Exam'. - Studyboard
- Department of Economics, Study Council
Contracting department
- Department of Economics
Contracting faculty
- Faculty of Social Sciences
Course Coordinator
- Carsten Georg Rohde (19-68667778796a73336c6a74776c3377746d696a456a68747333707a336970)
Teacher
See ‘Course Coordinators’
Please read "Remarks" regarding the schedule of the
teaching.
Timetable
Are you BA- or KA-student?
Courseinformation of students