2013/2014 KAN-MIB_MI50 Management Control and Finance
English Title | |
Management Control and Finance |
Course information |
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Language | English |
Exam ECTS | 10 ECTS |
Type | Mandatory |
Level | Full Degree Master |
Duration | One Semester |
Course period | Spring |
Time Table | Please see course schedule at e-Campus |
Study board |
Study Board for MSc in Economics and Business
Administration
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Course coordinator | |
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Main academic disciplines | |
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Last updated on 13-05-2014 |
Learning objectives | |||||||||||||||||||
This course enables students to
identify, understand and address management control issues in
innovative organisations particularly concerning calculation,
planning, delegation, co-ordination, and financing. At the end of
the course students should have an understanding of the role that
management accounting and finance plays in innovative
organisations. Students should be familiar with the managerial
technologies covered by course curriculum. Moreover, in addition to
displaying knowledge of principles and elements in the different
technologies, the student should be able to understand the
strategic and organizational implications of implementing and using
the various managerial technologies.
This implies that, at the exam, students should demonstrate:
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Examination | |||||||||||||||||||
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Course content and structure | |||||||||||||||||||
The course focuses on various management technologies and
mechanisms – such as target cost management, Activity Based Costing
and financial forecasting that allow phenomena such as innovation,
flexibility, and knowledge to be described so as to make them
manageable. Management control and finance make visible the
portfolio of innovation and knowledge assets, their development,
and the monitoring of their effects.
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Teaching methods | |||||||||||||||||||
The course combines dialogue lectures, case work and considerable amounts of student activity in the form of group work and discussions of problems discussed in the literature. | |||||||||||||||||||
Expected literature | |||||||||||||||||||
Kaplan, R. S. and David P. Norton (1996): the balanced scorecard
- translating strategy into action. Boston, Mass.: Harvard Business
School Press.
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