2014/2015
BA-BASPO1000U Managerial Accounting
| English Title |
| Managerial
Accounting |
|
|
| Language |
English |
| Course ECTS |
7.5 ECTS |
| Type |
Mandatory |
| Level |
Bachelor |
| Duration |
One Semester |
| Course period |
Autumn |
| Timetable |
Course schedule will be posted at
calendar.cbs.dk |
| Study board |
Study Board for Asian Study Programme
|
| Course
coordinator |
- Isabel Pedraza - Department of Operations Management
(OM)
|
| Main academic
disciplines |
- Financial and management accounting
|
|
Last updated on
11-11-2014
|
| Learning objectives |
After the course, the students should be able to:
- Understand the role of managerial accounting in a modern
organization
- Understand the difference between different cost categories,
cost classifications made in the decision making, and prepare
income statements including calculations of goods sold
- Distinguish between process costing and job-order costing and
identify companies that use such methods, and perform related cost
calculations
- Compute the break-even point and in general analyse
cost-volume-profit relationships
- Understand and apply activity based costing
- Understand and prepare budgets
- Understand and compute different performance measures,
understand how to construct and use balance scorecard
- Identify relevant and irrelevant costs and benefits in a
decision, prepare the “make or buy” analysis, analyse the use of
resources
- Evaluate investment projects
- Prepare cash-flow statements
- Interpret the financial statements, and perform a basic
financial statements analysis
|
| Examination |
|
Managerial
Accounting:
|
| Exam
ECTS |
7,5 |
| Examination form |
Written sit-in exam |
| Individual or group exam |
Individual |
| Assignment type |
Written assignment |
| Duration |
4 hours |
| Grading scale |
7-step scale |
| Examiner(s) |
Internal examiner and external examiner |
| Exam period |
Winter Term |
| Aids allowed to bring
to the exam |
Limited aids, see the list below and the exam
plan/guidelines for further information:
- Allowed calculators
- Allowed dictionaries
|
| Make-up exam/re-exam |
Same examination form as the ordinary exam
If the number of registered candidates for the make-up
examination/re-take examination warrants that it may most
appropriately be held as an oral examination, the programme office
will inform the students that the make-up examination/re-take
examination will be held as an oral examination
instead.
|
|
| Course content and structure |
|
Aim of the course
The main objective of this course is to introduce the students to
the role of managerial accounting information in the modern
enterprises. The course will provide the students with the
knowledge and skills that will enable them to collect, to analyze
and report information supporting the most important managerial
activities, i.e. the planning of future strategies and actions,
predicting the possible consequences of alternative actions,
controlling and measuring the implementation of these actions, as
well as identifying operational risks and situations where
corrective actions are needed. The students will learn how
management accounting supports the decision making and will get
acquainted with the financial and non-financial performance
measures that can be used to reach specific organizational goals.
Contents
The course relies on lectures, exercises and case-discussions of
different issues in the field managerial accounting. More
specifically, the topics include the analysis of costs and cost
behavior, standard and activity based-costing, break-even analysis,
planning and budget preparation, divisional performance
measurement, balanced scorecards but also some basic financial
statement analysis.
|
| Teaching methods |
| Class lectures and tutorials |
| Expected literature |
|
Please see literature on semester plan, which will be uploaded
om CBS Learn before the semester starts.
|
Last updated on
11-11-2014
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