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2014/2015  BA-BASPO1000U  Managerial Accounting

English Title
Managerial Accounting

Course information

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
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.

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