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3354: Managerial and Cost Accounting ( efterår 2010 - 10 ECTS )

Rammer for udbud

Uddannelsessprog: engelsk
Niveau: COURSE LEVEL: Elective course for the bachelor's and master's levels. Compulsory course for the 3rd semester in the Business Administration major program
Semester/kvarter: SEMESTER FOR WHICH THE COURSE DESCRIPTION APPLIES: Fall 2010
Timer per uge: NUMBER OF HOURS PER WEEK: 4 (2x2) - 48 lecture hours total
Deltagerbegrænsning:
Undervisningssted: Århus
Hovedområde: Det Samfundsvidenskabelige Fakultet
Udbud ID: 23360

Formål

LEARNING OBJECTIVES:

After following this course, students should be able to

apply and evaluate alternative costing methods
formulate and analyze internal accounting reports (including cost reports, income statements, budgets, variance analysis, etc.)
apply internal accounting information to make sound economic decisions
contrast the internal accounting system and decision making within the firm

Indhold

COURSE DESCRIPTION:

While financial accounting focuses on external reporting -- and thus follows very clear guidelines set forth by a regulating body or generally accepted accounting principles, managerial and cost accounting focuses on internal reporting and does not need to follow any external regulation. The way that information is reported in managerial and cost accounting responds, rather, to function: information should be presented in whichever way is more conducive to sound decision making, planning, and control. Besides learning different methods of measuring and allocating costs, students will learn how to use managerial and cost accounting information in business decision making, short- and long-run planning, and control.

COURSE SUBJECT AREAS:

Cost structure and allocation

(e.g. direct costs, overhead, fixed and variable costs, cost estimation, joint costs, support-department costs)

Costing methods

(e.g. job costing, process costing, activity-based costing)

Decision making

(e.g. production volume, pricing, quality and stock management, strategy)

Planning and control

(e.g. budgets, variance analysis, evaluation, transfer pricing, control systems, performance measurement, compensation)

Faglige forudsætninger

REQUIRED COURSES (progression): Introduction to economics and management; Accounting; Principles of economics; Applied statistics or Regression analysis.