Managerial Accounting (4cr)

Objective

The students are able to make the calculations of managerial accounting and reporting. They are able to apply the performance scorecards supporting the implementation of a strategy in managing their community. They understand and can evaluate differing approaches to national and global accounting and the significance of reporting for the success of their work community. They master different analysis tools and new sources of internal and external information.

Content

The development prospects of managerial accounting and the demand for experts in technology. The interface between financial management and customer relationship management. Product-specific cost accounting. Analyzing cost-effectiveness. The management of capital. Planning investments. Result planning. Identification of innovative development ideas for managerial reporting and the utilizations of reports.

Qualifications

The students master the basics of managerial accounting.

Assessment criteria, satisfactory (1)

Assessment criteria: 1) active class participation; 2) ability to work in groups and present results orally and in writing; 3) quality of the written assignment of independent study; 4) exam based on lectures and literature. A pass requires 44% of the total score, excellent 90% of total score.