AU kursuskatalog arkiv

G MAC2 Management Accounting 2 ( forår 2011 - 5 ECTS )

Rammer for udbud

• Uddannelsessprog: engelsk
• Niveau: Bachelor in Economics and Business Administration (HAim)
• Semester/kvarter: 4 th semester
• Timer per uge: Approx. 6 lessons per week
• Deltagerbegrænsning: None
• Undervisningssted: Herning
• Hovedområde: Det Samfundsvidenskabelige Fakultet
• Udbud ID: 29583

Formål

The objective of the course is to provide the student with knowledge about the role of controlling and performance measurement in management accounting. The student must understand the detailed control and segmented reporting in decentralized units including the use of transfer pricing. Strategic management accounting issues are also introduced.

Indhold

It is the objective that the student, after termination of the course can:

• Describe the purpose of control in a business.

• Use the different calculation related to standard costing and variance analysis.

• Use the analysis for reporting in relation to products, departments and business levels within different organizational structures.

• Describe the problems arising from inter-departmental transfer prices.

• Describe elements of strategic management accounting and explain the relationship between strategy and management accounting.

Faglige forudsætninger

The course Management Accounting I, which is a 1 ^st year course on the B.Sc. B Intl. Management study programme - or the equivalent

Underviser

Finn Porsgaard (course responsible)

Undervisnings- og arbejdsform

Lectures and exercises

Litteratur

Usually: Garrison, Ray/ Noreen, Eric/ Seal, Willie: "Management Accounting", McGraw/Hill, Latest Ed.

Studieordning og bedømmelse

HA international management

• Hj.opg. + mdt. ind., bedømt efter 7-skala med intern censur

At the end of the 4 ^th Semester there is an interdisciplinary case-examination in Management Accounting I and II, Financial Accounting and International Finance.

The students have to make a report plus an excel spreadsheet based on a case. The report has to be made in groups on 3 - 4 students. Based on the report there will be an individual oral examination with internal censor. The final grade will be a mix of the report, the computer skills showed in the Excel spreadsheet and the oral examination. The oral examination can include any topic mentioned under course contents.